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Full Description
A comprehensive IFRS practice resource from leading accounting authorities
In the newly revised fifth edition of Applying IFRS® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS).
The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings.
Applying IFRS® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources.
This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.
Contents
Part 1 Conceptual Framework 1
1 The IASB and its Conceptual Framework 3
Part 2 Elements 23
2 Financial statement presentation 25
3 Revenue from contracts with customers 55
4 Inventories 83
5 Property, plant and equipment 109
6 Intangible assets 151
7 Impairment of assets 173
8 Fair value measurement 199
9 Leases 223
10 Provisions, contingent liabilities and contingent assets 259
11 Employee benefits 279
12 Owners' equity: share capital and reserves 307
13 Financial instruments 331
14 Share- based payment 379
15 Income taxes 403
Part 3 Presentation and Disclosures 433
16 Statement of cash flows 435
17 Key notes disclosures 457
18 Operating segments 479
19 Business combinations 497
Part 4 Economic Entities 523
20 Consolidation: controlled entities 525
21 Consolidation: wholly owned subsidiaries 539
22 Consolidation: intragroup transactions 561
23 Consolidation: non- controlling interest 585
24 Translation of foreign currency transactions and the financial statements of foreign entities 625
