{"product_id":"wiley-2023-interpretation-and-application-of-ifrs-standards-isbn-9781394186303","title":"Wiley 2023 Interpretation and Application of IFRS Standards","description":"\u003cp\u003e\u003cb\u003eThe newest edition of an essential accounting resource\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eThe \u003ci\u003eWiley 2023 Interpretation and Application of IFRS Standards\u003c\/i\u003e is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. \u003c\/p\u003e\u003cp\u003eThe authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eClear and informative explanations of the newest updates found in the 2023 IFRS Standards\u003c\/li\u003e \u003cli\u003eWell-reasoned examples of new standards being applied to difficult cases drawn from real-world situations\u003c\/li\u003e \u003cli\u003eRealistic and practical advice created by, and for, accounting professionals\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003ePerfect for accountants and auditors, the \u003ci\u003eWiley 2023 Interpretation and Application of IFRS Standards\u003c\/i\u003e will earn a place on the desks and bookshelves of students of accounting, finance, and related fields. \u003c\/p\u003e\u003cp\u003eAbout the Authors vii\u003c\/p\u003e \u003cp\u003e1 Introduction To International Financial Reporting Standards 1\u003c\/p\u003e \u003cp\u003e2 Conceptual Framework 15\u003c\/p\u003e \u003cp\u003e3 Presentation of Financial Statements 41\u003c\/p\u003e \u003cp\u003e4 Statement of Financial Position 63\u003c\/p\u003e \u003cp\u003e5 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 77\u003c\/p\u003e \u003cp\u003e6 Statement of Cash Flows 99\u003c\/p\u003e \u003cp\u003e7 Accounting Policies, Changes in Accounting Estimates and Errors 117\u003c\/p\u003e \u003cp\u003e8 Inventories 139\u003c\/p\u003e \u003cp\u003e9 Property, Plant and Equipment 157\u003c\/p\u003e \u003cp\u003e10 Borrowing Costs 187\u003c\/p\u003e \u003cp\u003e11 Intangible Assets 195\u003c\/p\u003e \u003cp\u003e12 Investment Property 225\u003c\/p\u003e \u003cp\u003e13 Impairment of Assets and Non- Current Assets Held for Sale 239\u003c\/p\u003e \u003cp\u003e14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261\u003c\/p\u003e \u003cp\u003e15 Business Combinations 313\u003c\/p\u003e \u003cp\u003e16 Shareholders’ Equity 365\u003c\/p\u003e \u003cp\u003e17 Share- Based Payment 389\u003c\/p\u003e \u003cp\u003e18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423\u003c\/p\u003e \u003cp\u003e19 Employee Benefits 457\u003c\/p\u003e \u003cp\u003e20 Revenue from Contracts with Customers 483\u003c\/p\u003e \u003cp\u003e21 Government Grants 523\u003c\/p\u003e \u003cp\u003e22 Leases 537\u003c\/p\u003e \u003cp\u003e23 Foreign Currency 567\u003c\/p\u003e \u003cp\u003e24 Financial Instruments 599\u003c\/p\u003e \u003cp\u003e25 Fair Value 729\u003c\/p\u003e \u003cp\u003e26 Income Taxes 759\u003c\/p\u003e \u003cp\u003e27 Earnings Per Share 797\u003c\/p\u003e \u003cp\u003e28 Operating Segments 815\u003c\/p\u003e \u003cp\u003e29 Related Party Disclosures 833\u003c\/p\u003e \u003cp\u003e30 Accounting and Reporting by Retirement Benefit Plans 847\u003c\/p\u003e \u003cp\u003e31 Agriculture 855\u003c\/p\u003e \u003cp\u003e32 Extractive Industries 869\u003c\/p\u003e \u003cp\u003e33 Accounting for Insurance Contracts 879\u003c\/p\u003e \u003cp\u003e34 Interim Financial Reporting 909\u003c\/p\u003e \u003cp\u003e35 Hyperinflation 929\u003c\/p\u003e \u003cp\u003e36 First- Time Adoption of International Financial Reporting Standards 939\u003c\/p\u003e \u003cp\u003eIndex 963\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePKF International\u003c\/b\u003e is a global network of accountancy firms. Their 220 members operate under the PKF brand in 150 countries across five regions.\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eThe 2023 reference for the interpretation and application of the latest international financial reporting standards.\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003ci\u003eWiley Interpretation and Application of IFRS\u003csup\u003e®\u003c\/sup\u003e Standards 2023 \u003c\/i\u003eis a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS\u003csup\u003e®\u003c\/sup\u003e) as outlined by the International Accounting Standards Board (IASB). \u003c\/p\u003e\u003cp\u003eThis accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. \u003c\/p\u003e\u003cp\u003eThe IFRS\u003csup\u003e®\u003c\/sup\u003e standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. \u003ci\u003eWiley IFRS\u003csup\u003e®\u003c\/sup\u003e Standards 2023 \u003c\/i\u003eoffers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. \u003c\/p\u003e\u003cp\u003eThis guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF Global member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. \u003c\/p\u003e\u003cp\u003ePKF Global is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. \u003c\/p\u003e\u003cp\u003ePKF Global refers to the network of member firms of PKF International Limited, each of which is a separate and independent legal entity. PKF International Limited coordinates activities of PKF Global but provides no services to clients, and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm(s). Correspondent firms are not members of PKF Global. All rights reserved.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990490628325,"sku":"NP9781394186303","price":115.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394186303.jpg?v=1761788037","url":"https:\/\/k12savings.com\/es\/products\/wiley-2023-interpretation-and-application-of-ifrs-standards-isbn-9781394186303","provider":"K12savings","version":"1.0","type":"link"}