Wiley interpretation and application of International Financial Reporting Standards 2013 / Bruce Mackenzie ... [et al.]
Contributor(s): Mackenzie, BruceCall number: 657.30218 W676 2013 Material type: BookPublisher: Hoboken, N.J. : John Wiley & Sons, c2013. Description: xi, 1057 p.ISBN: 9781118277270 (pbk.).Other title: Wiley IFRS 2013 | IFRS 2013 | Interpretation and application of International Financial Reporting Standards 2013 | International Financial Reporting Standards 2013Subject(s): Financial statements -- Standards | International business enterprises -- Standards | Accounting -- Standards | International accounting -- Standards
Contents:Notes: Includes CD-ROM disk.
Introduction to International Financial Reporting Standards -- Conceptual framework -- Presentation of financial statements -- Statement of financial position -- Statements of profit or loss and other comprehensive income, and changes in equity -- Statement of cash flows -- Accounting policies, changes in accounting estimates, and errors -- Inventory -- Property, plant and equipment -- Borrowing costs -- Intangible assets -- Investment property -- Impairment and noncurrent assets held for sale -- Consolidations, joint arrangements, associates, and separate financial statements -- Business combinations -- Shareholders' equity -- Share-based payment -- Current liabilities, provisions, contingencies, and events after the reporting period -- Employee benefits -- Revenue recognition, including construction contracts -- Government grants -- Leases -- Foreign currency -- Financial instruments -- Fair value -- Income taxes -- Earnings per share -- Operating segments -- Related-party disclosures -- Accounting and reporting by retirement benefit plans -- Agriculture -- Extractive industries -- Accounting for insurance contracts -- Interim financial reporting -- Inflation and hyperinflation -- Frist-time adoption of international financial reporting standards -- Appendix A: Disclosure checklist.