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Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes 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 2012 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, this book 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!

Tabla de contenidos provista por Syndetics

• Preface(p. vii)
• About the Authors(p. ix)
• About the Online Resources(p. xi)
• 1 Introduction to International Financial Reporting Standards(p. 1)
• 2 Conceptual Framework(p. 29)
• 3 Presentation of Financial Statements(p. 37)
• 4 Statement of Financial Position(p. 57)
• 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity(p. 71)
• 6 Statement of Cash Flows(p. 91)
• 7 Accounting Policies, Changes in Accounting Estimates, and Errors(p. 107)
• 8 Inventory(p. 127)
• 9 Property, Plant, and Equipment(p. 147)
• 10 Borrowing Costs(p. 197)
• 11 Intangible Assets(p. 205)
• 12 Investment Property(p. 235)
• 13 Interests in Associates(p. 247)
• 14 Interests in Joint Ventures(p. 265)
• 15 Business Combinations and Consolidated Financial Statements(p. 281)
• 16 Shareholders' Equity(p. 373)
• 17 Share-Based Payment(p. 401)
• 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period(p. 439)
• 19 Employee Benefits(p. 473)
• 20 Revenue Recognition, Including Construction Contracts(p. 511)
• 21 Government Grants(p. 549)
• 22 Leases(p. 561)
• 23 Foreign Currency(p. 613)
• 24 Financial Instruments(p. 643)
• 25 Fair Value(p. 737)
• 26 Income Taxes(p. 755)
• 27 Earnings Per Share(p. 789)
• 28 Operating Segments(p. 807)
• 29 Related-Party Disclosures(p. 823)
• 30 Accounting and Reporting by Retirement Benefit Plans(p. 835)
• 31 Agriculture(p. 843)
• 32 Extractive Industries(p. 855)
• 33 Accounting for Insurance Contracts(p. 863)
• 34 Interim Financial Reporting(p. 873)
• 35 Inflation and Hyperinflation(p. 911)
• 36 First-Time Adoption of International Financial Reporting Standards(p. 935)
• Appendix A Disclosure Checklist(p. 965)
• Index(p. 1045)

Notas de autor provistas por Syndetics

Bruce Mackenzie, CA (SA), FCCA RA, JSE Registered IFRS Advisor, is a member of the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS Centers of Excellence.
Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting.
Tapiwa Njikizana, CA (SA), RA, JSE Registered IFRS 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 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.