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Wiley IFRS 2023: Interpretation and Application of IFRS Standards

Wiley IFRS 2023: Interpretation and Application of IFRS Standards

作者： PKF International Ltd
出版商： John Wiley & Sons
ISBN: 9781394186303
出版时间 June 2023
规格： Paperback , 1008 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

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The 2023 reference for the interpretation and application of the latest international financial reporting standards

Wiley IFRS® Standards 2023 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) 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 standards.

The IFRS® 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® Standards 2022 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 17 Insurance Contracts which has an effective date of 1 January 2023.

This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.

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.
About the Authors 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 261

15 Business Combinations 313

16 Shareholders’ Equity 365

17 Share-Based Payment 389

18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423

19 Employee Benefits 457

20 Revenue from Contracts with Customers 483

21 Government Grants 523

22 Leases 537

23 Foreign Currency 567

24 Financial Instruments 599

25 Fair Value 729

26 Income Taxes 759

27 Earnings Per Share 797

28 Operating Segments 815

29 Related Party Disclosures 835

30 Accounting and Reporting by Retirement Benefit Plans 849

31 Agriculture 857

32 Extractive Industries 873

33 Accounting for Insurance Contracts 883

34 Interim Financial Reporting 909

35 Hyperinflation 929

36 First-Time Adoption of International Financial Reporting Standards 939

Index

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