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Description Accurately understand and implement the latest IFRS updatesWiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process.
The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice.
- Understand the framework that unifies the IFRS
- Interpret and apply the standards correctly
- Verify compliance and completeness
- Get expert guidance on implementing the new and updated standard
Table of Contents About the Authors vii1 Introduction to International Financial Reporting Standards 1
2 Conceptual Framework 27
3 Presentation of Financial Statements 41
4 Statement of Financial Position 61
5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77
6 Statement of Cash Flows 97
7 Accounting Policies, Changes in Accounting Estimates, and Errors 115
8 Inventories 135
9 Property, Plant and Equipment 153
10 Borrowing Costs 187
11 Intangible Assets 195
12 Investment Property 223
13 Impairment of Assets and Non-Current Assets Held for Sale 237
14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261
15 Business Combinations 313
16 Shareholders’ Equity 369
17 Share-Based Payment 391
18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 421
19 Employee Benefits 453
20 Revenue Recognition, Including Construction Contracts 477
21 Government Grants 511
22 Leases 523
23 Foreign Currency 577
24 Financial Instruments 607
25 Fair Value 735
26 Income Taxes 765
27 Earnings Per Share 801
28 Operating Segments 819
29 Related-Party Disclosures 839
30 Accounting and Reporting by Retirement Benefit Plans 853
31 Agriculture 861
32 Extractive Industries 875
33 Accounting for Insurance Contracts 885
34 Interim Financial Reporting 895
35 Hyperinflation 917
36 First-Time Adoption of International Financial Reporting Standards 927
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