Book description
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.
Table of contents
- Cover
- Become a Subscriber!
- Title Page
- Copyright
- Preface
- About the Authors
-
Chapter 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
- INTRODUCTION
- ORIGINS AND EARLY HISTORY OF THE IASB
- THE CURRENT STRUCTURE
- PROCESS OF IFRS STANDARD SETTING
- CONVERGENCE: THE IASB AND FINANCIAL REPORTING IN THE US
- THE IASB AND EUROPE
- IFRS FOR SMEs
- APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC)
- APPENDIX B: PROJECTS COMPLETED THE PREVIOUS YEAR (OCTOBER 2012 TO SEPTEMBER 2013)
- APPENDIX C: IFRS FOR SMEs
- Chapter 2: CONCEPTUAL FRAMEWORK
- Chapter 3: PRESENTATION OF FINANCIAL STATEMENTS
- Chapter 4: STATEMENT OF FINANCIAL POSITION
- Chapter 5: STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME, AND CHANGES IN EQUITY
- Chapter 6: STATEMENT OF CASH FLOWS
- Chapter 7: ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES, AND ERRORS
- Chapter 8: INVENTORY
- Chapter 9: PROPERTY, PLANT AND EQUIPMENT
- Chapter 10: BORROWING COSTS
- Chapter 11: INTANGIBLE ASSETS
- Chapter 12: INVESTMENT PROPERTY
- Chapter 13: IMPAIRMENT AND NONCURRENT ASSETS HELD FOR SALE
- Chapter 14: CONSOLIDATIONS, JOINT ARRANGEMENTS, ASSOCIATES, AND SEPARATE FINANCIAL STATEMENTS
- Chapter 15: BUSINESS COMBINATIONS
- Chapter 16: SHAREHOLDERS' EQUITY
-
Chapter 17: SHARE-BASED PAYMENT
- INTRODUCTION
- SCOPE
- DEFINITIONS OF TERMS
- OVERVIEW
- RECOGNITION AND MEASUREMENT
- EQUITY-SETTLED SHARE-BASED PAYMENTS
- CASH-SETTLED SHARE-BASED PAYMENTS
- SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES
- SHARE-BASED TRANSACTIONS AMONG GROUP ENTITIES
- DISCLOSURE
- EXAMPLES OF FINANCIAL STATEMENT DISCLOSURES
- US GAAP COMPARISON
- APPENDIX:EMPLOYEE SHARE OPTIONS VALUATION EXAMPLE
- Chapter 18: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD
- Chapter 19: EMPLOYEE BENEFITS
-
Chapter 20: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS
- REVENUE RECOGNITION
- INTRODUCTION
- DEFINITIONS OF TERMS
- SCOPE
- IDENTIFICATION
- MEASUREMENT
- RECOGNITION
- SPECIFIC TRANSACTIONS
- EXAMPLE OF FINANCIAL STATEMENT DISCLOSURES
- CONSTRUCTION CONTRACT ACCOUNTING
- INTRODUCTION
- DEFINITIONS OF TERMS
- RECOGNITION AND MEASUREMENT
- DISCLOSURE
- EXAMPLES OF FINANCIAL STATEMENT DISCLOSURES
- FUTURE DEVELOPMENTS
- US GAAP COMPARISON
- Chapter 21: GOVERNMENT GRANTS
-
Chapter 22: LEASES
- INTRODUCTION
- DEFINITIONS OF TERMS
- CLASSIFICATION OF LEASES
- RECOGNITION AND MEASUREMENT
- DISCLOSURE REQUIREMENTS UNDER IAS 17
- FUTURE DEVELOPMENTS
- US GAAP COMPARISON
- APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP
- APPENDIX B:LEVERAGED LEASES UNDER US GAAP
- Chapter 23: FOREIGN CURRENCY
- Chapter 24: FINANCIAL INSTRUMENTS
- Chapter 25: FAIR VALUE
-
Chapter 26: INCOME TAXES
- INTRODUCTION
- SCOPE
- DEFINITIONS OF TERMS
- IDENTIFICATION
- RECOGNITION AND MEASUREMENT OF CURRENT TAX
- RECOGNITION AND MEASUREMENT OF DEFERRED TAX
- RECOGNITION IN PROFIT OR LOSS
- CALCULATION OF DEFERRED TAX ASSET OR LIABILITY
- EFFECT OF CHANGED CIRCUMSTANCES
- SPECIFIC TRANSACTIONS
- PRESENTATION AND DISCLOSURE
- EXAMPLES OF FINANCIAL STATEMENT DISCLOSURES
- US GAAP COMPARISON
- Chapter 27: EARNINGS PER SHARE
- Chapter 28: OPERATING SEGMENTS
- Chapter 29: RELATED-PARTY DISCLOSURES
- Chapter 30: ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS
- Chapter 31: AGRICULTURE
- Chapter 32: EXTRACTIVE INDUSTRIES
- Chapter 33: ACCOUNTING FOR INSURANCE CONTRACTS
- Chapter 34: INTERIM FINANCIAL REPORTING
- Chapter 35: INFLATION AND HYPERINFLATION
- Chapter 36: FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
-
APPENDIX A: DISCLOSURE CHECKLIST
- DISCLOSURE CHECKLIST INDEX
- GENERAL
- STATEMENT OF FINANCIAL POSITION
- STATEMENT OF COMPREHENSIVE INCOME
- STATEMENT OF CASH FLOWS
- STATEMENT OF CHANGES IN EQUITY
- NOTES TO THE FINANCIAL STATEMENTS
- DISCLOSURE OF INTEREST IN OTHER ENTITIES
- SEPARATE FINANCIAL STATEMENTS
- INTERIM FINANCIAL STATEMENTS
- INSURANCE CONTRACTS
- AGRICULTURE
- EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES
- Index
- End User License Agreement
Product information
- Title: Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards
- Author(s):
- Release date: March 2014
- Publisher(s): Wiley
- ISBN: 9781118734094
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