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Applying International Financial Reporting Standards, 4th Edition

Applying International Financial Reporting Standards, 4th Edition

  • 作者:
  • 出版商: John Wiley & Sons_
  • ISBN: 9781119159223
  • 出版时间 May 2016
  • 规格: Paperback , 768 pages
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only
¥783.75
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  • 描述 
  • 大纲 
  • 详细

    The vision of the IFRS Foundation to establish a truly global language for accounting has now been

    realised in 100+ of the world’s jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The widespread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world’s major business centres without the need for local accounting knowledge.

    Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards.

    Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader’s understanding of the content. A wealth of additional learning materials can also be found at www.wiley.com/college/picker, including:

    • Four additional chapters: Exploration for and evaluation of mineral resources;Agriculture; Associates and joint ventures; Joint arrangements
    • Instructor slides
    • Testbank
    • Additional exercises
    • Solutions manual
    • Access to the IFRS Standards Learning Resources
  • Part 1 Framework
    1. The IASB and its Conceptual Framework
     
    Part 2 Elements
    2. Shareholder’s equity: share capital and reserves
    3. Fair value measurement
    4. Revenue
    5. Provisions, contingent liabilities and contingent assets
    6. Income taxes
    7. Financial Instruments
    8. Share-based payment
    9. Inventories
    10. Employee benefits
    11. Property, plant and equipment
    12. Leases
    13. Intangible assets
    14. Business combinations
    15. Impairment of assets
    16. Accounting for mineral resources
    17. Agriculture
     
    Part 3 Disclosure
    18. Financial statement presentation
    19. Statement of cash flows
    20. Earnings per share
    21. Operating segments
    22. Related party disclosures
     
    Part 4 Economic entities
    23. Controlled entities – the consolidation method
    24. Consolidated financial statements – wholly owned subsidiaries
    25. Consolidated financial statements – intragroup transactions
    26. Consolidated financial statements – non-controlling interest
    27. Consolidated financial statements – indirect ownership interests
    28. The effects of changes in foreign exchange rates
    29. Associates and joint ventures
    30. Joint arrangements

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