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New Arrival Wiley IFRS 2022: Interpretation and Application of IFRS Standards

Wiley IFRS 2022: Interpretation and Application of IFRS Standards

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119904472
  • Published In: June 2022
  • Format: Paperback , 1024 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

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    The 2022 reference for the interpretation and application of the latest international financial reporting standards

    Wiley IFRS® Standards 2022 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.

  • Author Bios 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 263

    15 Business Combinations 315

    16 Shareholders’ Equity 367

    17 Share-Based Payment 389

    18 Current Liabilities, Provisions, Contingencies and Events After

    the Reporting Period 423

    19 Employee Benefits 455

    20 Revenue from Contracts with Customers 479

    21 Government Grants 519

    22 Leases 533

    23 Foreign Currency 563

    24 Financial Instruments 595

    25 Fair Value 723

    26 Income Taxes 753

    27 Earnings Per Share 791

    28 Operating Segments 809

    29 Related Party Disclosures 829

    30 Accounting and Reporting by Retirement Benefit Plans 843

    31 Agriculture 851

    32 Extractive Industries 867

    33 Accounting for Insurance Contracts 877

    34 Interim Financial Reporting 899

    35 Hyperinflation 919

    36 First-Time Adoption of International Financial Reporting Standards 929

    Index 961

  • 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.

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