Applying IFRS Standards

4. Auflage 2016
ISBN: 978-1-119-15922-3
Verlag: Wiley

Buch, Englisch, 752 Seiten, Format (B × H): 216 mm x 277 mm, Gewicht: 1588 g

Understanding the main concepts of IFRS Standards

The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Autoren/Hrsg.

Picker, Ruth

Clark, Kerry

Dunn, John

Kolitz, David

Livne, Gilad

Loftus, Janice

van der Tas, Leo

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Part 1 CONCEPTUAL FRAMEWORK 1

1 The IASB and its Conceptual Framework 3

Part 2 ELEMENTS 19

2 Owners' equity: share capital and reserves 21

3 Fair value measurement 49

4 Revenue from contracts with customers 73

5 Provisions, contingent liabilities and contingent assets 95

6 Income taxes 123

7 Financial instruments 155

8 Share-based payment 199

9 Inventories 219

10 Employee benefits 245

11 Property, plant and equipment 275

12 Leases 321

13 Intangible assets 355

14 Business combinations 379

15 Impairment of assets 417

Online chapter A Exploration for and evaluation of mineral resources

Online chapter B Agriculture

PART 3 PRESENTATION AND DISCLOSURES 447

16 Financial statement presentation 449

17 Statement of cash flows 485

18 Operating segments 517

19 Other key notes disclosures 537

PART 4 ECONOMIC ENTITIES 559

20 Consolidation: controlled entities 561

21 Consolidation: wholly owned subsidiaries 577

22 Consolidation: intragroup transactions 605

23 Consolidation: non-controlling interest 635

24 Translation of the financial statements of foreign entities 679

Online chapter C Associates and joint ventures

Online chapter D Joint arrangements