Wiley IFRS 2013. Interpretation and Application of International Financial Reporting Standards

Englisch

9781118277270

John Wiley & Sons

Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom

10

Taschenbuch

Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 35 4 Statement of Financial Position 55 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 109 8 Inventory 129 9 Property, Plant and Equipment 149 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 223 13 Impairment and Noncurrent Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 259 15 Business Combinations 307 16 Shareholders' Equity 359 17 Share-Based Payment 391 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 427 19 Employee Benefits 461 20 Revenue Recognition, Including Construction Contracts 483 21 Government Grants 517 22 Leases 529 23 Foreign Currency 581 24 Financial Instruments 611 25 Fair Value 709 26 Income Taxes 727 27 Earnings Per Share 765 28 Operating Segments 783 29 Related-Party Disclosures 799 30 Accounting and Reporting by Retirement Benefit Plans 811 31 Agriculture 819 32 Extractive Industries 833 33 Accounting for Insurance Contracts 843 34 Interim Financial Reporting 853 35 Inflation and Hyperinflation 893 36 First-Time Adoption of International Financial Reporting Standards 917 Appendix A: Disclosure Checklist 949 Index 1039

250 mm

15 cm