Wiley.com
Print this page Share

Wiley IFRS: Practical Implementation Guide and Workbook, 3rd Edition

ISBN: 978-0-470-64791-2
Paperback
600 pages
April 2011
List Price: US $110.00
Government Price: US $74.23
Enter Quantity:   Buy
Wiley IFRS: Practical Implementation Guide and Workbook, 3rd Edition (0470647914) cover image
This is a Print-on-Demand title. It will be printed specifically to fill your order. Please allow an additional 10-15 days delivery time. The book is not returnable.

Preface xi

Acknowledgements xiii

About the Authors xv

1 Introduction to International Financial Reporting Standards 1

2 IASB Framework 11

3 Presentation of Financial Statements (IAS 1) 17

4 Inventories (IAS 2) 31

5 Statement of Cash Flows (IAS 7) 41

6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) 59

7 Events After the Reporting Period (IAS 10) 73

8 Construction Contracts (IAS 11) 81

9 Income Taxes (IAS 12) 93

10 Property, Plant, and Equipment (IAS 16) 113

11 Leases (IAS 17) 123

12 Revenue (IAS 18) 139

13 Employee Benefits (IAS 19) 155

14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 171

15 The Effects of Changes in Foreign Exchange Rates (IAS 21) 179

16 Borrowing Costs (IAS 23) 191

17 Related-Party Disclosures (IAS 24) 199

18 Accounting and Reporting by Retirement Benefit Plans (IAS 26) 213

19 Consolidated and Separate Financial Statements (IAS 27) 221

20 Investments in Associates (IAS 28) 233

21 Financial Reporting in Hyperinflationary Economies (IAS 29) 245

22 Interests in Joint Ventures (IAS 31) 251

23 Financial Instruments: Presentation (IAS 32) 263

24 Financial Instruments: Recognition and Measurement (IAS 39) 287

25 Earnings Per Share (IAS 33) 339

26 Interim Financial Reporting (IAS 34) 355

27 Impairment of Assets (IAS 36) 363

28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) 379

29 Intangible Assets (IAS 38) 393

30 Investment Property (IAS 40) 407

31 Agriculture (IAS 41) 415

32 First-Time Adoption of International Financial Reporting Standards (IFRS 1) 425

33 Share-Based Payments (IFRS 2) 445

34 Business Combinations (IFRS 3) 463

35 Insurance Contracts (IFRS 4) 483

36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) 491

37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 503

38 Financial Instruments: Disclosures (IFRS 7) 511

39 Operating Segments (IFRS 8) 531

40 Financial Instruments (IFRS 9) 537

41 IFRS for SMEs 551

Answers for Multiple-Choice Questions 567

Index 571

Related Titles

International Accounting

by Steven M. Bragg
by Sidney J. Gray, Stephen B. Salter, Lee H. Radebaugh
by Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black
by PriceWaterhouseCoopers LLP
by Barry J. Epstein, Eva K. Jermakowicz
Back to Top