You have no items in your shopping cart.

Wiley IFRS 2023: Interpretation and Application of IFRS Standards

Wiley IFRS 2023: Interpretation and Application of IFRS Standards

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781394186303
  • Published In: June 2023
  • Format: Paperback , 1008 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,250.00

HKD 1,212.50 Save HKD 37.50 (3%)

Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Details

    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

You may also be interested in these books:

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,399.00
KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only)
KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only)

List Price: HKD 2,064.00

HKD 2,002.08 Save HKD 61.92 (3%)

China Master Tax Guide 2021 (14th Edition)
China Master Tax Guide 2021 (14th Edition)

List Price: HKD 1,680.00

HKD 1,629.60 Save HKD 50.40 (3%)

Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
HKD 4,532.00
Hong Kong Company Secretary's Practice Manual, 5th Edition
Hong Kong Company Secretary's Practice Manual, 5th Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong Directors' Manual, 5th Edition
Hong Kong Directors' Manual, 5th Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong Financial Reporting Standards for SMEs (2nd Edition)
Hong Kong Financial Reporting Standards for SMEs (2nd Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Hong Kong Listed Companies: Law and Practice, 2nd Edition
Hong Kong Listed Companies: Law and Practice, 2nd Edition

List Price: HKD 1,980.00

HKD 1,920.60 Save HKD 59.40 (3%)

China Master GAAP Guide (12th Edition)
China Master GAAP Guide (12th Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

A Concise Guide to Corporate Compliance Management (2nd Edition)
A Concise Guide to Corporate Compliance Management (2nd Edition)

List Price: HKD 680.00

HKD 659.60 Save HKD 20.40 (3%)

Wiley IFRS 2023: Interpretation and Application of IFRS Standards
Wiley IFRS 2023: Interpretation and Application of IFRS Standards

List Price: HKD 1,250.00

HKD 1,212.50 Save HKD 37.50 (3%)

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition)
Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Hong Kong Master Tax Guide 2023-2024 (31st Edition)
Hong Kong Master Tax Guide 2023-2024 (31st Edition)

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)
Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)