
Wiley IFRS 2013
Interpretation and Application of International Financial Reporting Standards
Wiley (Verlag)
10. Auflage
Erschienen am 21. März 2013
Buch
Softcover
XI, 1057 Seiten
978-1-118-27727-0 (ISBN)
Artikel ist vergriffen; siehe Neuauflage
Beschreibung
Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book
As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.
* Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations
* An indispensable guide to IFRS compliance
* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations
Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.
As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.
* Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations
* An indispensable guide to IFRS compliance
* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations
Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.
Weitere Details
Produkt-Info
PB
Auflage
10th edition 2013
Sprache
Englisch
Verlagsort
Weinheim
Deutschland
Illustrationen
illustrations
Maße
Höhe: 250 mm
Breite: 150 mm
Dicke: 51 mm
Gewicht
1402 gr
ISBN-13
978-1-118-27727-0 (9781118277270)
Schweitzer Klassifikation
Weitere Ausgaben
Nachauflagen

Bruce Mackenzie | Danie Coetsee | Tapiwa Njikizana
Wiley IFRS 2014
Interpretation and Application of International Financial Reporting Standards
Buch
03/2014
11. Auflage
Wiley
119,00 €
Artikel ist vergriffen; siehe Neuauflage
Vorauflage

Bruce Mackenzie | Danie Coetsee | Tapiwa Njikizana
Wiley IFRS 2012
Interpretation and Application of International Financial Reporting Standards
Buch
02/2012
9. Auflage
Wiley
119,00 €
Artikel ist vergriffen; siehe Neuauflage
Personen
BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS(r) Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS(r) consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS(r) Centers of Excellence.
DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses.
TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS(r) Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen.
RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS(r) Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.
BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.
BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.
EDWIN SELBST, CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.
Inhalt
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