Wiley 2014 Interpretation and application of international financial reporting standards /
Mackenzie, Bruce
Wiley 2014 Interpretation and application of international financial reporting standards / Wiley IFRS 2014: Interpretation and application of international financial reporting standards / Bruce Mackenzie ... [and others] - Weinheim : Wiley, 2014 - IX, 1055 p. ; 24 cm.
Chapter 1 Introduction to international financial reporting standards page 1-28 -- Chapter 2 Conceptual framework page 29-36 -- Chapter 3 Presentation of financial statements page 37-56 -- Chapter 4 Statement of financial position page 57-70 -- Chapter 5 Statements of profit or loss and other comprehensive income, and changes in equity page 71-90 -- Chapter 6 Statement of cash flows page 91-106 -- Chapter 7 Accounting policies, changes in accounting estimates, and errors page 107-126 -- Chapter 8 Inventory page 127-146 -- Chapter 9 Property, plant and equipment page 147-182 -- Chapter 10 Borrowing costs page 183-190 -- Chapter 11 Intangible assets page 191-220 -- Chapter 12 Investment property page 221-232 -- Chapter 13 Impairment and noncurrent assets held for sale page 233-252 -- Chapter 14 Consolidations, joint arrangements, associates, and separate financial statements page 253-306 -- Chapter 15 Business combinations page 307-358 -- Chapter 16 Shareholders' equity page 359-384 -- Chapter 17 Share-based payment page 385-420 -- Chapter 18 Current liabilities, provisions, contingencies, and events after the reporting period page 421-452 Chapter 19 Employee benefits page 453-474 -- Chapter 20 Revenue recognition, including construction contracts page 475-510 -- Chapter 21 Government grants page 511-522 -- Chapter 22 Leases page 523-576 -- Chapter 23 Foreign currency page 577-608 -- Chapter 24 Financial instruments page 609-710 -- Chapter 25 Fair value page 711-730 -- Chapter 26 Income taxes page 731-768 -- Chapter 27 Earnings per share page 769-786 -- Chapter 28 Operating segments page 787-804 -- Chapter 29 Related-party disclosures page 805-818 -- Chapter 30 Accounting and reporting by retirement benefit plans page 819-826 -- Chapter 31 Agriculture page 827-840 -- Chapter 32 Extractive industries page 841-850 -- Chapter 33 Accounting for insurance contracts page 851-862 -- Chapter 34 Interim financial reporting page 863-884 -- Chapter 35 Inflation and hyperinflation page 885-906 -- Chapter 36 First-time adoption of international financial reporting standards page 907-938
9781118734094 1550
ACCOUNTING--STANDARDS
INTERNATIONAL BUSINESS ENTERPRISES--ACCOUNTING
FINANCIAL STATEMENTS--STANDARDS
HF 5681.B2 / M32W 2014
Wiley 2014 Interpretation and application of international financial reporting standards / Wiley IFRS 2014: Interpretation and application of international financial reporting standards / Bruce Mackenzie ... [and others] - Weinheim : Wiley, 2014 - IX, 1055 p. ; 24 cm.
Chapter 1 Introduction to international financial reporting standards page 1-28 -- Chapter 2 Conceptual framework page 29-36 -- Chapter 3 Presentation of financial statements page 37-56 -- Chapter 4 Statement of financial position page 57-70 -- Chapter 5 Statements of profit or loss and other comprehensive income, and changes in equity page 71-90 -- Chapter 6 Statement of cash flows page 91-106 -- Chapter 7 Accounting policies, changes in accounting estimates, and errors page 107-126 -- Chapter 8 Inventory page 127-146 -- Chapter 9 Property, plant and equipment page 147-182 -- Chapter 10 Borrowing costs page 183-190 -- Chapter 11 Intangible assets page 191-220 -- Chapter 12 Investment property page 221-232 -- Chapter 13 Impairment and noncurrent assets held for sale page 233-252 -- Chapter 14 Consolidations, joint arrangements, associates, and separate financial statements page 253-306 -- Chapter 15 Business combinations page 307-358 -- Chapter 16 Shareholders' equity page 359-384 -- Chapter 17 Share-based payment page 385-420 -- Chapter 18 Current liabilities, provisions, contingencies, and events after the reporting period page 421-452 Chapter 19 Employee benefits page 453-474 -- Chapter 20 Revenue recognition, including construction contracts page 475-510 -- Chapter 21 Government grants page 511-522 -- Chapter 22 Leases page 523-576 -- Chapter 23 Foreign currency page 577-608 -- Chapter 24 Financial instruments page 609-710 -- Chapter 25 Fair value page 711-730 -- Chapter 26 Income taxes page 731-768 -- Chapter 27 Earnings per share page 769-786 -- Chapter 28 Operating segments page 787-804 -- Chapter 29 Related-party disclosures page 805-818 -- Chapter 30 Accounting and reporting by retirement benefit plans page 819-826 -- Chapter 31 Agriculture page 827-840 -- Chapter 32 Extractive industries page 841-850 -- Chapter 33 Accounting for insurance contracts page 851-862 -- Chapter 34 Interim financial reporting page 863-884 -- Chapter 35 Inflation and hyperinflation page 885-906 -- Chapter 36 First-time adoption of international financial reporting standards page 907-938
9781118734094 1550
ACCOUNTING--STANDARDS
INTERNATIONAL BUSINESS ENTERPRISES--ACCOUNTING
FINANCIAL STATEMENTS--STANDARDS
HF 5681.B2 / M32W 2014