Applying IFRS Standards
by Ruth Picker, Kerry Clark, John Dunn
4th Edition
Publisher: John Wiley & Sons UK
Book Details
| Print ISBN | 9781119159223 |
| eText ISBN | 9781119250777 |
| Publisher | John Wiley & Sons UK |
| Publishing Year | 2016 |
| Edition | 4th Edition |
| Language | English |
| Pages | 752 |
Applying IFRS Standards, 4th Edition, provides accountancy students and professionals with a comprehensive guide to international financial reporting. Written in collaboration with EY, the textbook explains the International Accounting Standards Board framework and its application in global business.
Coverage addresses core reporting areas, including fair value measurement, financial instruments, income taxes, employee benefits, inventories, and corporate consolidation.
Chapters across the first three parts feature an academic perspective offering critical interpretations of the standards. Each chapter also concludes with discussion questions and exercises designed to test comprehension.
Table of Contents
Chapter 1: The IASB and its Conceptual Framework
Chapter 2: Owners’ equity: share capital and reserves
Chapter 3: Fair value measurement
Chapter 4: Revenue from contracts with customers
Chapter 5: Provisions, contingent liabilities and contingent assets
Chapter 6: Income taxes
Chapter 7: Financial instruments
Chapter 8: Share-based payment
Chapter 9: Inventories
Chapter 10: Employee benefits
Chapter 11: Property, plant and equipment
Chapter 12: Leases
Chapter 13: Intangible assets
Chapter 14: Business combinations
Chapter 15: Impairment of assets
Chapter 16: Financial statement presentation
Chapter 17: Statement of cash flows
Chapter 18: Operating segments
Chapter 19: Other key notes disclosures
Chapter 20: Consolidation: controlled entities
Chapter 21: Consolidation: wholly owned subsidiaries
Chapter 22: Consolidation: intragroup transactions
Chapter 23: Consolidation: non-controlling interest
Chapter 24: Translation of the financial statements of foreign entities
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