Wiley IFRS : interpretation and application of international accounting and financial reporting standards

著者

• Epstein, Barry J.
• Mirza, Abbas Ali
• Jermakowicz, Eva K.
• Mackenzie, Bruce
• Bakker, Erwin
• Chaudhry, Asif
• Alibhai, Salim

書誌事項

Wiley IFRS : interpretation and application of international accounting and financial reporting standards

Barry J. Epstein, Abbas Ali Mirza

Wiley, c2005-

• 2005
• 2006
• 2007
• 2008
• 2009
• 2010
• 2011
• 2012 : pbk
• 2013 : pbk
• 2014 : pbk
• 2015 : pbk
• 2015 : CD-ROM
• 2016 : pbk
• 2017 : pbk
• 2018 : pbk
• 2019 : pbk
• 2020 : pbk

タイトル別名

IFRS : interpretation and application of international accounting and financial reporting standards

IFRS : interpretation and application of international financial reporting standards

Wiley : interpretation and application of international financial reporting standards

Wiley : interpretation and application of IFRS standards

注記

Statement of responsibility of issues for 2007, 2009-2010: Barry J. Epstein, Eva K. Jermakowicz

Statement of responsibility of issues for 2011-2014: Bruce Mackenzie ... [et al.]

Authors of 2015-2016: Asif Chaudhry ... [et al.]

Authors of 2017: Erwin Bakker ... [et al.]

Authors of 2018-2020: Salim Alibhai ... [et al.]

"PKF"--Cover and spine (2016-2020)

Includes indexes

内容説明・目次

巻冊次

2008 ISBN 9780470135167

内容説明

"Wiley IFRS 2008" is your comprehensive source for guidance in applying IFRS to complex, real-world situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, examples created to explain particular IFRS requirements and selections from actual published financial statements are copiously provided throughout the book, illustrating all key concepts.

目次

Chapter 1. Introduction to International Financial reporting Standards.Chapter2. Statement of Financial Position.Chapter 3. Statements of Income, Comprehensive Income, and Changes in Equity.Chapter 4. Statements of Cash Flows.Chapter 5. Cash, Receivables, and Financial Instruments.Chapter 6. Inventory.Chapter 7. Revenue Recognition, Including Construction Contracts.Chapter 8. Property,Plant, and Equipment.Chapter 9. Intangible Assets.Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.Chapter 11. Business Combinations and Consolidated Financial Statements.Chapter 12. Current Liabilities, Provisions, Contingencies, and Evens After the Reporting Period.Chapter 13. Financial Instruments-Long-Term Debt.Chapter 14. Leases.Chapter 15. Income Taxes.Chapter 16. Employee Benefits.Chapter 17. Shareholders' Equity.Chapter 18. Earnings Per Share.Chapter 19. Interim Financial Reporting.Chapter 20. Operating Segments.Chapter 21. Changes in Accounting Policies and Estimates, and Corrections of Errors.Chapter 22. Foreign Currency.Chapter 23. Related-Party Disclosures.Chapter 24. Specialized Industry Accounting.Chapter 25. Inflation and Hyperinflation.Chapter 26. Government Grants.Chapter 27. First-Time Adoption of International Financial Reporting Standards.Appendix A. Disclosure Checklist.Appendix B. Illustrative Financial Statement Presented under IFRS.Appendix C. Comparison of IFRS and US GAAP.Index.

巻冊次

2009 ISBN 9780470286098

内容説明

With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. "Wiley IFRS 2009" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. "The Wiley IFRS 2009 Book and CD-ROM" set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. This is every CPA's one-stop resource for understanding current International Financial Reporting Standards.

目次

1 Introduction to International Financial Reporting Standards. 2 Statement of Financial Position. 3 Statements of Income, Comprehensive Income, and Changes in Equity. 4 Statement of Cash Flows. 5 Cash, Receivables, and Financial Instruments. 6 Inventory. 7 Revenue Recognition, Including Construction Contracts. 8 Property, Plant, and Equipment. 9 Intangible Assets. 10 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. 11 Business Combinations and Consolidated Financial Statements. 12 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 13 Financial Instruments-Noncurrent Liabilities. 14 Leases. 15 Income Taxes. 16 Employee Benefits. 17 Shareholders' Equity. 18 Earnings Per Share. 19 Interim Financial Reporting. 20 Operating Segments. 21 Accounting Policies, Changes in Accounting Estimates, and Errors. 22 Foreign Currency. 23 Related-Party Disclosures. 24 Specialized Industry Accounting. 25 Inflation and Hyperinflation. 26 Government Grants. 27 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IFRS. Appendix C: Comparison of IFRS and US GAAP. Index.

巻冊次

2010 ISBN 9780470453223

内容説明

Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.* Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC)* Equally valuable for preparers, auditors, and users of financial reports* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations* Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

目次

1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC). Appendix B: Revised IAS 1, Presentation of Financial Statements. Appendix C: IFRS FOR SMEs. Appendix D: Case Study Transitioning from US GAAP to IFRS. Appendix E: Use of Present Value in Accounting. 2 Presentation of Financial Statements. 3 Statement of Financial Position. 4 Statements of Income, Comprehensive Income, and Changes in Equity. 5 Statement of Cash Flows. 6 Fair Value. 7 Financial Instruments. 8 Inventory. Appendix: Net Realizable Value under US GAAP. 9 Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations-Guidance from US GAAP. 10 Property, Plant, and Equipment. 11 Intangible Assets. 12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. Appendix: Schematic Summarizing Treatment of Investment Property. 13 Business Combinations and Consolidated Financial Statements. 14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 15 Financial Instruments-Noncurrent Liabilities. 16 Leases. Appendix A: Special Situations Not Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 17 Income Taxes. Appendix: Accounting for Income Taxes in Interim Periods. 18 Employee Benefits. 19 Shareholders' Equity. 20 Earnings Per Share. 21 Interim Financial Reporting. 22 Operating Segments. 23 Accounting Policies, Changes in Accounting Estimates, and Errors. 24 Foreign Currency. 25 Related-Party Disclosures. 26 Specialized Industry Accounting. 27 Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 28 Government Grants. 29 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IFRS. Appendix C: Comparison of IFRS and US GAAP. Index.

巻冊次

2011 ISBN 9780470554425

内容説明

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.* Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations* An indispensable guide to IFRS compliance* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

目次

Preface. About the Authors. 1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS(r)) and Interpretations (SIC/IFRIC). Appendix B: IFRS for SMEs. Appendix C: Case Study Transitioning from US GAAP to IFRS. 2 Presentation of Financial Statements. 3 Statement of Financial Position. 4 Statements of Income, Comprehensive Income, and Changes in Equity. 5 Statement of Cash Flows. 6 Fair Value. 7 Financial Instruments. 8 Inventory. Appendix: Net Realizable Value under US GAAP. 9 Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations-Guidance from US GAAP. 10 Property, Plant, and Equipment. 11 Intangible Assets. 12 Interests in Associates, Joint Ventures, and Investment Property. 13 Business Combinations and Consolidated Financial Statements. 14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 15 Financial Instruments-Noncurrent Liabilities. 16 Leases. Appendix A: Special Situations Not Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 17 Income Taxes. 18 Employee Benefits. 19 Shareholders' Equity. 20 Earnings Per Share. 21 Interim Financial Reporting. 22 Operating Segments. 23 Accounting Policies, Changes in Accounting Estimates, and Errors. 24 Foreign Currency. 25 Related-Party Disclosures. 26 Specialized Industry Accounting. 27 Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 28 Government Grants. 29 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Comparison of IFRS and US GAAP. Index.

巻冊次

2012 : pbk ISBN 9780470923993

内容説明

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.* Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations* An indispensable guide to IFRS compliance* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance.

目次

Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 37 4 Statement of Financial Position 57 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71 6 Statement of Cash Flows 91 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107 8 Inventory 127 9 Property, Plant, and Equipment 147 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 235 13 Interests in Associates 247 14 Interests in Joint Ventures 265 15 Business Combinations and Consolidated Financial Statements 281 16 Shareholders' Equity 373 17 Share-Based Payment 401 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439 19 Employee Benefits 473 20 Revenue Recognition, Including Construction Contracts 511 21 Government Grants 549 22 Leases 561 23 Foreign Currency 613 24 Financial Instruments 643 25 Fair Value 737 26 Income Taxes 755 27 Earnings Per Share 789 28 Operating Segments 807 29 Related-Party Disclosures 823 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 855 33 Accounting for Insurance Contracts 863 34 Interim Financial Reporting 873 35 Inflation and Hyperinflation 911 36 First-Time Adoption of International Financial Reporting Standards 935 Appendix A: Disclosure Checklist 965 Index 1045

巻冊次

2005 ISBN 9780471668374

内容説明

A one-stop resource for understanding current International Financial Reporting Standards As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more. Barry J. Epstein, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois. Abbas Ali Mirza, CPA, ACA, AICWA is a partner with Deloitte & Touche, based in the United Arab Emirates.

目次

1. Introduction to International Financial Reporting Standards. Appendix A: Current International Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC). Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations. Appendix C: US GAAP Reconciliation and Restatement. 2. Balance Sheet. 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses. 4. Cash Flow Statement. 5. Financial Instruments Cash and Receivables. 6. Inventory. 7. Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations Guidance from US GAAP. 8. Property, Plant, and Equipment. 9. Intangible Assets. 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. Appendix: Schematic Summarizing Treatment of Investment Property. 11. Business Combinations and Consolidated Financial Statements. 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date. 13. Financial Instruments Long--Term Debt. 14. Leases. Appendix A: Special Situations Not Yet Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 15. Income Taxes. Appendix: Accounting for Income Taxes in Interim Periods. 16. Employee Benefits. 17. Stockholders' Equity. Appendix A: Illustration of Financial Statement Presentation. Appendix B: Additional Guidance under US GAAP. 18. Earnings Per Share. 19. Interim Financial Reporting. 20. Segment Reporting. 21. Changes in Accounting Policies and Estimates, and Correction of Errors. 22. Foreign Currency. 23. Related--Party Disclosures. 24. Specialized Industries. 25. Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 26. Government Grants. 27. First--Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IFRS. Appendix C: Comparison of IFRS and US GAAP. Index.

巻冊次

2006 ISBN 9780471726883

内容説明

The one-stop resource for IFRS Uniform accounting is vital to understanding business results. "Wiley IFRS 2006" provides a comprehensive approach to understanding the International Financial Reporting Standards, as well as the tools and expertise for using and implementing them. The book includes excerpts from published financial statements of companies reporting under IFRS to illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures, appendices incorporating illustrative financial statements presented under IFRS, an IFRS checklist, and a table comparing the salient provisions of IFRS to U.S. GAAP requirements. Barry J. Epstein, PhD, CPA (Chicago, IL), is a Partner at Russell Novak and Company, LLP, based in Chicago, Illinois. Abbas Ali Mirza, CPA, ACA, AICWA (Dubai, United Arab Emirates), is a partner with Deloitte and Touche, based in the United Arab Emirates.

巻冊次

2007 ISBN 9780471798231

内容説明

Written by two well-known international experts on the subject with hands-on experience in applying these standards, "Wiley IFRS 2007 CD-ROM" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

目次

Chapter 1: Introduction to International Financial Reporting Standards.Appendix A: Current International Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations.Appendix C: US GAAP Reconciliation and Restatement.Appendix D: Use of Present Value in Accounting.Appendix E: IFRS for Non-Publicly Accountable Entities.Chapter 2: Balance Sheet.Chapter 3: Statements of Income, Changes in Equity, and Recognized Income and Expense.Chapter 4: Cash Flow Statement.Chapter 5: Cash, Receivables, and Financial Instruments.Chapter 6: Inventory.Chapter 7: Revenue Recognition, Including Construction Contracts.Appendix: Accounting under Special Situations-Guidance from US GAAP.Chapter 8: Property, Plant, and Equipment.Chapter 9: Intangible Assets.Chapter 10: Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.Appendix: Schematic Summarizing Treatment of Investment Property.Chapter 11: Business Combinations and Consolidated Financial Statements.Chapter 12: Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date.Chapter 13: Financial Instruments-Long-Term Debt.Chapter 14: Leases.Appendix A: Special Situations Not Yet Addressed by IAS 17.Appendix B: Leveraged Leases under US GAAP.Chapter 15: Income Taxes.Appendix: Accounting for Income Taxes in Interim Periods.Chapter 16: Employee Benefits.Chapter 17: Stockholders' Equity.Chapter 18: Earnings Per Share.Chapter 19: Interim Financial Reporting.Chapter 20: Segment Reporting.Chapter 21: Changes in Accounting Policies and Estimates, and Corrections of Errors.Chapter 22: Foreign Currency.Chapter 23: Related-Party Disclosures.Chapter 24: Specialized Industries.Chapter 25: Inflation and Hyperinflation.Appendix: Monetary vs. Nonmonetary Items.Chapter 26: Government Grants.Chapter 27: First-Time Adoption of International Financial Reporting Standards.Appendix A: Disclosure Checklist.Appendix B: Illustrative Financial Statements Presented under IFRS.Appendix C: Comparison of IFRS and US GAAP.Index.

巻冊次

2013 : pbk ISBN 9781118277270

内容説明

This is your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book. As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. "Wiley IFRS 2013" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. It covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. It is an indispensable guide to IFRS compliance. It provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations. Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, "Wiley IFRS 2013" is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.

目次

Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 35 4 Statement of Financial Position 55 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71 6 Statement of Cash Flows 91 7 Accounting Policies, Changes in Accounting Estimates, and Errors 109 8 Inventory 129 9 Property, Plant and Equipment 149 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 223 13 Impairment and Noncurrent Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 259 15 Business Combinations 307 16 Shareholders' Equity 359 17 Share-Based Payment 391 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 427 19 Employee Benefits 461 20 Revenue Recognition, Including Construction Contracts 483 21 Government Grants 517 22 Leases 529 23 Foreign Currency 581 24 Financial Instruments 611 25 Fair Value 709 26 Income Taxes 727 27 Earnings Per Share 765 28 Operating Segments 783 29 Related-Party Disclosures 799 30 Accounting and Reporting by Retirement Benefit Plans 811 31 Agriculture 819 32 Extractive Industries 833 33 Accounting for Insurance Contracts 843 34 Interim Financial Reporting 853 35 Inflation and Hyperinflation 893 36 First-Time Adoption of International Financial Reporting Standards 917 Appendix A: Disclosure Checklist 949 Index 1039

巻冊次

2014 : pbk ISBN 9781118734094

内容説明

Your one-stop resource for understanding current International Financial Reporting Standards. As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2014 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

目次

Preface vii About the Authors ix 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 37 4 Statement of Financial Position 57 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71 6 Statement of Cash Flows 91 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107 8 Inventory 127 9 Property, Plant and Equipment 147 10 Borrowing Costs 183 11 Intangible Assets 191 12 Investment Property 221 13 Impairment and Noncurrent Assets Held for Sale 233 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 253 15 Business Combinations 307 16 Shareholders' Equity 359 17 Share-Based Payment 385 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 421 19 Employee Benefits 453 20 Revenue Recognition, Including Construction Contracts 475 21 Government Grants 511 22 Leases 523 23 Foreign Currency 577 24 Financial Instruments 609 25 Fair Value 711 26 Income Taxes 731 27 Earnings Per Share 769 28 Operating Segments 787 29 Related-Party Disclosures 805 30 Accounting and Reporting by Retirement Benefit Plans 819 31 Agriculture 827 32 Extractive Industries 841 33 Accounting for Insurance Contracts 851 34 Interim Financial Reporting 863 35 Inflation and Hyperinflation 885 36 First-Time Adoption of International Financial Reporting Standards 907 Appendix A: Disclosure Checklist 939 Index 1033

巻冊次

2015 : CD-ROM ISBN 9781118889510

内容説明

Save time with the keyword-searchable GAAP 2015 CD-ROM! * Gain instant access to any topic with the point-and-click index and table of contents * Find what you need FAST using bookmarks that allow for easy reference reminders System Requirements * Adobe Acrobat Reader 7 or higher, * Or Adobe Digital Editions *Please view www.adobe.com for specific requirements.

巻冊次

2015 : pbk ISBN 9781118889558

内容説明

The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

目次

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 39 4 Statement of Financial Position 59 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 75 6 Statement of Cash Flows 95 7 Accounting Policies, Changes in Accounting Estimates, and Errors 113 8 Inventories 135 9 Property, Plant, and Equipment 151 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment and Noncurrent Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 261 15 Business Combinations 317 16 Shareholders' Equity 371 17 Share-Based Payment 397 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 435 19 Employee Benefits 467 20 Revenue Recognition, Including Construction Contracts 489 21 Government Grants 527 22 Leases 539 23 Foreign Currency 593 24 Financial Instruments 625 25 Fair Value 749 26 Income Taxes 775 27 Earnings Per Share 815 28 Operating Segments 833 29 Related-Party Disclosures 851 30 Accounting and Reporting by Retirement Benefit Plans 865 31 Agriculture 873 32 Extractive Industries 887 33 Accounting for Insurance Contracts 897 34 Interim Financial Reporting 909 35 Inflation and Hyperinflation 931 36First-Time Adoption of International Financial Reporting Standards 953 Index 985

巻冊次

2016 : pbk ISBN 9781119104360

内容説明

Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process. The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice. * Understand the framework that unifies the IFRS * Interpret and apply the standards correctly * Verify compliance and completeness * Get expert guidance on implementing the new and updated standard More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.

目次

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 41 4 Statement of Financial Position 61 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 97 7 Accounting Policies, Changes in Accounting Estimates, and Errors 115 8 Inventories 135 9 Property, Plant and Equipment 153 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 223 13 Impairment of Assets and Non-Current Assets Held for Sale 237 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders Equity 369 17 Share-Based Payment 391 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 421 19 Employee Benefits 453 20 Revenue Recognition, Including Construction Contracts 477 21 Government Grants 511 22 Leases 523 23 Foreign Currency 577 24 Financial Instruments 607 25 Fair Value 735 26 Income Taxes 765 27 Earnings Per Share 801 28 Operating Segments 819 29 Related-Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 875 33 Accounting for Insurance Contracts 885 34 Interim Financial Reporting 895 35 Hyperinflation 917 36 First-Time Adoption of International Financial Reporting Standards 927 Index 959

巻冊次

2017 : pbk ISBN 9781119340225

内容説明

The one-stop resource for IFRS interpretation and application, updated for 2017 Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. * Review the latest IFRS rules and standards * Apply guidelines and best practices appropriately * Gain expert insight on IFRS interpretation and implementation * Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

目次

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 43 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 79 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates, and Errors 117 8 Inventories 137 9 Property, Plant and Equipment 155 10 Borrowing Costs 189 11 Intangible Assets 197 12 Investment Property 227 13 Impairment of Assets and Non-Current Assets Held for Sale 241 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 265 15 Business Combinations 317 16 Shareholders Equity 373 17 Share-Based Payment 395 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425 19 Employee Benefits 459 20 Revenue Recognition, Including Construction Contracts 485 21 Government Grants 519 22 Leases 533 23 Foreign Currency 589 24 Financial Instruments 619 25 Fair Value 747 26 Income Taxes 777 27 Earnings per Share 813 28 Operating Segments 833 29 Related-Party Disclosures 851 30 Accounting and Reporting by Retirement Benefit Plans 865 31 Agriculture 873 32 Extractive Industries 889 33 Accounting for Insurance Contracts 899 34 Interim Financial Reporting 911 35 Hyperinflation 933 36 First-Time Adoption of International Financial Reporting Standards 943 Index 975

巻冊次

2018 : pbk ISBN 9781119461500

内容説明

The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

巻冊次

2019 : pbk ISBN 9781119577355

内容説明

The 2019 reference for the interpretation and application of the latest international standards Wiley IFRS (R) Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS (R)) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS (R) standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS (R) Standards 2019 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This important guide is written by the people passionate about IFRS (R) at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment. PKF International is a member of the Forum of Firms - an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.

目次

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 57 4 Statement of Financial Position 77 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93 6 Statement of Cash Flows 113 7 Accounting Policies, Changes in Accounting Estimates, and Errors 131 8 Inventories 151 9 Property, Plant and Equipment 169 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 233 13 Impairment of Assets and Non-Current Assets Held for Sale 247 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269 15 Business Combinations 319 16 Shareholders' Equity 371 17 Share-Based Payment 393 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425 19 Employee Benefits 457 20 Revenue from Contracts with Customers 481 21 Government Grants 521 22 Leases 535 23 Foreign Currency 565 24 Financial Instruments 597 25 Fair Value 721 26 Income Taxes 749 27 Earnings Per Share 785 28 Operating Segments 803 29 Related Party Disclosures 821 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 859 33 Accounting for Insurance Contracts 867 34 Interim Financial Reporting 887 35 Hyperinflation 907 36 First-Time Adoption of International Financial Reporting Standards 917 Index 949

巻冊次

2020 : pbk ISBN 9781119699361

内容説明

Wiley IFRS (R) Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS (R)) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS (R) standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS (R) Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS (R) at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.

目次

Author Bios vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 15 3 Presentation of Financial Statements 41 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates and Errors 117 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment of Assets and Non-Current Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 263 15 Business Combinations 315 16 Shareholders' Equity 367 17 Share-Based Payment 389 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423 19 Employee Benefits 455 20 Revenue from Contracts with Customers 479 21 Government Grants 519 22 Leases 533 23 Foreign Currency 563 24 Financial Instruments 595 25 Fair Value 723 26 Income Taxes 753 27 Earnings Per Share 791 28 Operating Segments 809 29 Related Party Disclosures 829 30 Accounting and Reporting by Retirement Benefit Plans 843 31 Agriculture 851 32 Extractive Industries 867 33 Accounting for Insurance Contracts 877 34 Interim Financial Reporting 899 35 Hyperinflation 919 36 First-Time Adoption of International Financial Reporting Standards 929 Index 961

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詳細情報

• NII書誌ID(NCID): BA71899675
• ISBN:
  • 0471668370
  • 9780471726883
  • 9780471798231
  • 9780470135167
  • 9780470286098
  • 9780470453223
  • 9780470554425
  • 9780470923993
  • 9781118277270
  • 9781118734094
  • 9781118889558
  • 9781118889510
  • 9781119104360
  • 9781119340225
  • 9781119461500
  • 9781119577355
  • 9781119699361
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hoboken, N.J.
• ページ数/冊数: v.
• 大きさ: 24 cm
• 分類:
  • DC21 : 657.0218
• 件名:
  • LCSH : Accounting -- Standards