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Private International Law and the Internet 3rd Edition

Wiley IFRS 2014 Interpretation and Application of International Financial Reporting Standards Set

Author: Bruce Mackenzie
Publisher: John Wiley & Sons
ISBN: 9781118734186
Published In: March 2014
Format: Paperback + CD-ROM , 1055 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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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 2014provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

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

BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS Centers of Excellence.

DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses.

TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen.

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.

BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.

BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.

EDWIN SELBST, CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.