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Applying International Financial Reporting Standards, 4th Edition

Applying International Financial Reporting Standards, 4th Edition

Author: Ruth Picker; Ken J. Leo; Janice Loftus; Victoria Wise; Kerry Clark; Keith Alfredson
Publisher: John Wiley & Sons_
ISBN: 9781119159223
Published In: May 2016
Format: Paperback , 768 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details
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