Wiley 2022 Interpretation and Application of Ifrs Standards

The 2022 reference for the interpretation and application of the latest international financial reporting standardsWiley IFRS(r) Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS(r)) 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(r) 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(r) 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.

Sommario

About the Authors vii1 Introduction To International Financial Reporting Standards 12 Conceptual Framework 153 Presentation of Financial Statements 414 Statement of Financial Position 635 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 776 Statement of Cash Flows 997 Accounting Policies, Changes in Accounting Estimates and Errors 1178 Inventories 1399 Property, Plant and Equipment 15710 Borrowing Costs 18711 Intangible Assets 19512 Investment Property 22513 Impairment of Assets and Non- Current Assets Held for Sale 23914 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 26115 Business Combinations 31316 Shareholders' Equity 36517 Share- Based Payment 38918 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 42319 Employee Benefits 45720 Revenue from Contracts with Customers 48321 Government Grants 52322 Leases 53723 Foreign Currency 56724 Financial Instruments 59925 Fair Value 72926 Income Taxes 75927 Earnings Per Share 79728 Operating Segments 81529 Related Party Disclosures 83530 Accounting and Reporting by Retirement Benefit Plans 84931 Agriculture 85732 Extractive Industries 87333 Accounting for Insurance Contracts 88334 Interim Financial Reporting 90935 Hyperinflation 92936 First- Time Adoption of International Financial Reporting Standards 939Index 971

Riassunto

The 2022 reference for the interpretation and application of the latest international financial reporting standards

Wiley IFRS(r) Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS(r)) 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(r) 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(r) 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.

Dettagli sul prodotto

• Autori: PKF Internation, PKF International Ltd
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 30.06.2022
• EAN: 9781119904472
• ISBN: 978-1-119-90447-2
• Pagine: 1024
• Serie: Wiley Regulatory Reporting
• Categorie: Scienze sociali, diritto, economia > Economia > Economia aziendale; Controlling, Rechnungswesen, Finanzbuchhaltung, Accounting, Financial Accounting, Corporate/Managerial Accounting, Internationales Rechnungswesen, International Accounting