000			02354nam a22002537a 4500
999			_c47522 _d47522
003			CITU
005			20220915153507.0
008			191022b ||||| |||| 00| 0 eng d
020			_a9781119461500
041			_aeng
100	1		_aAlibhai, Salim, _eauthor
245	1		_aWiley interpretation and application of IFRS standards / _cSalim Alibhai [and fourteen others]
246			_aWiley 2018 interpretation and application of IFRS standards
264		1	_aHoboken, NJ: _bJohn Wiley & Sons Ltd., _c©2018
300			_aviii, 1007 pages : _c23 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdamedia
500			_aincludes summary ok key provisions of US GAAP vs. IFRS
505			_aCONTENTS:About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 45 4 Statement of Financial Position 65 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 81 6 Statement of Cash Flows 101 7 Accounting Policies, Changes in Accounting Estimates, and Errors 119 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 221 13 Impairment of Assets and Non-Current Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 257 15 Business Combinations 309 16 Shareholders' Equity 361 17 Share-Based Payment 383 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 417 19 Employee Benefits 449 20 Revenue from Contracts with Customer 475 21 Government Grants 515 22 Leases 527 23 Foreign Currency 583 24 Financial Instruments 615 25 Fair Value 737 26 Income Taxes 767 27 Earnings per Share 803 28 Operating Segments 821 29 Related Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 877 33 Accounting for Insurance Contracts 887 34 Interim Financial Reporting 905 35 Hyperinflation 925 36 First-Time Adoption of International Financial Reporting Standards 935 Index 967
650			_aInternational financial reporting standards.
650			_aFinancial statements _x Standards.
942			_2ddc _cBK _h657.30218 Al419 2018