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003			CITU
005			20230221165701.0
007			cr an aaaaa
008			191022b ||||| |||| 00| 0 eng d
020			_a9781119579748
041			_aeng.
082	0	0	_a657.3
245			_aWiley interpretation and application of IFRS standards
264		1	_aHoboken, NJ: _bJohn Wiley & Sons Ltd., _c©2019
300			_a1 online resource
336			_btxt _2rdacontent _atext
337			_acomputer _bc _2rdamedia
338			_aonline resource _bnc _2rdamedia
505	0		_aTABLE OF CONTENTS About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 57 4 Statement of Financial Position 77 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93 6 Statement of Cash Flows 113 7 Accounting Policies, Changes in Accounting Estimates, and Errors 131 8 Inventories 151 9 Property, Plant and Equipment 169 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 233 13 Impairment of Assets and Non-Current Assets Held for Sale 247 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269 15 Business Combinations 319 16 Shareholders’ Equity 371 17 Share-Based Payment 393 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425 19 Employee Benefits 457 20 Revenue from Contracts with Customers 481 21 Government Grants 521 22 Leases 535 23 Foreign Currency 565 24 Financial Instruments 597 25 Fair Value 721 26 Income Taxes 749 27 Earnings Per Share 785 28 Operating Segments 803 29 Related Party Disclosures 821 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 859 33 Accounting for Insurance Contracts 867 34 Interim Financial Reporting 887 35 Hyperinflation 907 36 First-Time Adoption of International Financial Reporting Standards 917 Index 949
526			_a600-699
650			_aInternational financial reporting standards.
650			_aFinancial statements _x Standards.
655		0	_aElectronic books.
856			_yFull text available at Wiley Online Library Click here to view _uhttps://onlinelibrary.wiley.com/doi/book/10.1002/9781119579748
942			_2ddc _cER