{"product_id":"wiley-ifrs-isbn-9780470647912","title":"Wiley IFRS","description":"\u003cp\u003e\u003cb\u003eA one-stop resource for understanding and applying current International Financial Reporting Standards\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAs the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS\u003csup\u003e®\u003c\/sup\u003e (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, \u003ci\u003eIFRS\u003csup\u003e®\u003c\/sup\u003e Practical Implementation Guide and Workbook, Third Edition\u003c\/i\u003e is the straightforward handbook for understanding and adapting the IFRS\u003csup\u003e®\u003c\/sup\u003e standards.\u003c\/p\u003e \u003cp\u003eThis quick reference guide includes easy-to-understand IAS\/IFRS\u003csup\u003e®\u003c\/sup\u003eoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.\u003c\/p\u003e \u003cp\u003eClearly explaining the IASB standards so that even first-time adopters of IFRS\u003csup\u003e®\u003c\/sup\u003e will understand the complicated requirements, the \u003ci\u003eThird Edition\u003c\/i\u003e presents:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eTen recently issued and revised IFRS\u003csup\u003e®\u003c\/sup\u003e standards including business combinations, financial instruments and newly issued IFRS\u003csup\u003e®\u003c\/sup\u003e for SMEs\u003c\/li\u003e \u003cli\u003eNew International Financial Reporting Interpretations Committee (IFRIC) projects\u003c\/li\u003e \u003cli\u003eMultiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS standards\u003c\/li\u003e \u003cli\u003eCase studies or \"problems\" with solutions illustrating the practical application of IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS\u003c\/li\u003e \u003cli\u003eExcerpts from published financial statements around the world\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eDesigned with the needs of the user in mind, \u003ci\u003eIFRS\u003c\/i\u003e\u003csup\u003e®\u003c\/sup\u003e\u003ci\u003e Practical Implementation Guide and Workbook, Third Edition\u003c\/i\u003e is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS certification exam.\u003c\/p\u003e \u003cp\u003eForewords to First Edition vii\u003c\/p\u003e \u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003eAcknowledgements xiii\u003c\/p\u003e \u003cp\u003eAbout the Authors xv\u003c\/p\u003e \u003cp\u003e1 Introduction to International Financial Reporting Standards 1\u003c\/p\u003e \u003cp\u003e2 IASB Framework 11\u003c\/p\u003e \u003cp\u003e3 Presentation of Financial Statements (IAS 1) 17\u003c\/p\u003e \u003cp\u003e4 Inventories (IAS 2) 31\u003c\/p\u003e \u003cp\u003e5 Statement of Cash Flows (IAS 7) 41\u003c\/p\u003e \u003cp\u003e6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) 59\u003c\/p\u003e \u003cp\u003e7 Events After the Reporting Period (IAS 10) 73\u003c\/p\u003e \u003cp\u003e8 Construction Contracts (IAS 11) 81\u003c\/p\u003e \u003cp\u003e9 Income Taxes (IAS 12) 93\u003c\/p\u003e \u003cp\u003e10 Property, Plant, and Equipment (IAS 16) 113\u003c\/p\u003e \u003cp\u003e11 Leases (IAS 17) 123\u003c\/p\u003e \u003cp\u003e12 Revenue (IAS 18) 139\u003c\/p\u003e \u003cp\u003e13 Employee Benefits (IAS 19) 155\u003c\/p\u003e \u003cp\u003e14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 171\u003c\/p\u003e \u003cp\u003e15 The Effects of Changes in Foreign Exchange Rates (IAS 21) 179\u003c\/p\u003e \u003cp\u003e16 Borrowing Costs (IAS 23) 191\u003c\/p\u003e \u003cp\u003e17 Related-Party Disclosures (IAS 24) 199\u003c\/p\u003e \u003cp\u003e18 Accounting and Reporting by Retirement Benefit Plans (IAS 26) 213\u003c\/p\u003e \u003cp\u003e19 Consolidated and Separate Financial Statements (IAS 27) 221\u003c\/p\u003e \u003cp\u003e20 Investments in Associates (IAS 28) 233\u003c\/p\u003e \u003cp\u003e21 Financial Reporting in Hyperinflationary Economies (IAS 29) 245\u003c\/p\u003e \u003cp\u003e22 Interests in Joint Ventures (IAS 31) 251\u003c\/p\u003e \u003cp\u003e23 Financial Instruments: Presentation (IAS 32) 263\u003c\/p\u003e \u003cp\u003e24 Financial Instruments: Recognition and Measurement (IAS 39) 287\u003c\/p\u003e \u003cp\u003e25 Earnings Per Share (IAS 33) 339\u003c\/p\u003e \u003cp\u003e26 Interim Financial Reporting (IAS 34) 355\u003c\/p\u003e \u003cp\u003e27 Impairment of Assets (IAS 36) 363\u003c\/p\u003e \u003cp\u003e28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) 379\u003c\/p\u003e \u003cp\u003e29 Intangible Assets (IAS 38) 393\u003c\/p\u003e \u003cp\u003e30 Investment Property (IAS 40) 407\u003c\/p\u003e \u003cp\u003e31 Agriculture (IAS 41) 415\u003c\/p\u003e \u003cp\u003e32 First-Time Adoption of International Financial Reporting Standards (IFRS 1) 425\u003c\/p\u003e \u003cp\u003e33 Share-Based Payments (IFRS 2) 445\u003c\/p\u003e \u003cp\u003e34 Business Combinations (IFRS 3) 463\u003c\/p\u003e \u003cp\u003e35 Insurance Contracts (IFRS 4) 483\u003c\/p\u003e \u003cp\u003e36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) 491\u003c\/p\u003e \u003cp\u003e37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 503\u003c\/p\u003e \u003cp\u003e38 Financial Instruments: Disclosures (IFRS 7) 511\u003c\/p\u003e \u003cp\u003e39 Operating Segments (IFRS 8) 531\u003c\/p\u003e \u003cp\u003e40 Financial Instruments (IFRS 9) 537\u003c\/p\u003e \u003cp\u003e41 IFRS for SMEs 551\u003c\/p\u003e \u003cp\u003eAnswers for Multiple-Choice Questions 567\u003c\/p\u003e \u003cp\u003eIndex 571\u003c\/p\u003e  \u003cp\u003e\"... easy-to-understand explanations of IFRS\/IAS standards... indispensable guide for finance professionals, auditors, financial analysts and candidates preparing for the IFRS\/IAS certification.\" (\u003cem\u003eFinance \u0026amp; Management Faculty,\u003c\/em\u003e March 2011)    \u003c\/p\u003e\u003cp\u003e\u003cb\u003eABBAS ALI MIRZA\u003c\/b\u003e is a Partner in Deloitte \u0026amp; Touche, Dubai, UAE, and a member of the firm's regional Assurance and Advisory Committee. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce and Industry and was the Chairman of the Intra Governmental Working Group of Experts on International Standards on Accounting and Reporting (ISAR) at the United Nations.  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eGRAHAM J. HOLT\u003c\/b\u003e is an Examiner with the Association of Chartered Certified Accountants (ACCA), and Executive Head of the Division of Accounting and Finance, Manchester Metropolitan University Business School in the UK. He is an IFRS\u003csup\u003e®\u003c\/sup\u003e author and contributor to both academic publications and professional journals.  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eLIESEL KNORR\u003c\/b\u003e is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Board (IASB) responsible for preparing the core set of standards endorsed by the International Organization of Securities and Exchange Commission. She is the author of many technical papers.    \u003c\/p\u003e\u003cp\u003e— Explanations of IFRS\u003csup\u003e®\u003c\/sup\u003e and IFRIC interpretations \u003c\/p\u003e\u003cp\u003e— Practical insights into implementation issues \u003c\/p\u003e\u003cp\u003e— Worked-out illustrations and examples \u003c\/p\u003e\u003cp\u003e— Case studies with solutions \u003c\/p\u003e\u003cp\u003e— Multiple-choice questions with answers \u003c\/p\u003e\u003cp\u003e— Extracts from published financial statements  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eA one-stop resource for understanding and applying current International Financial Reporting Standards\u003c\/b\u003e  \u003c\/p\u003e\u003cp\u003eAs the International Accounting Standards Board (IASB) makes rapid progress towards widespread  acceptance and use of IFRS\u003csup\u003e®\u003c\/sup\u003e (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, \u003ci\u003eIFRS\u003csup\u003e®\u003c\/sup\u003e Practical Implementation Guide and Workbook, Third Edition\u003c\/i\u003e is the straightforward handbook for understanding and adapting the IFRS\u003csup\u003e®\u003c\/sup\u003e standards.  \u003c\/p\u003e\u003cp\u003eThis quick reference guide includes easy-to-understand IAS\/IFRS\u003csup\u003e®\u003c\/sup\u003eoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.  \u003c\/p\u003e\u003cp\u003eClearly explaining the IASB standards so that even first-time adopters of IFRS\u003csup\u003e®\u003c\/sup\u003e will understand the complicated requirements, the \u003ci\u003eThird Edition\u003c\/i\u003e presents: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eTen recently issued and revised IFRS\u003csup\u003e®\u003c\/sup\u003e standards including business combinations, financial instruments and newly issued IFRS\u003csup\u003e®\u003c\/sup\u003e for SMEs\u003c\/li\u003e \u003cli\u003eNew International Financial Reporting Interpretations Committee (IFRIC) projects\u003c\/li\u003e \u003cli\u003eMultiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS standards\u003c\/li\u003e \u003cli\u003eCase studies or \"problems\" with solutions illustrating the practical application of IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS\u003c\/li\u003e \u003cli\u003eExcerpts from published financial statements around the world\u003c\/li\u003e \u003c\/ul\u003e  \u003cp\u003eDesigned with the needs of the user in mind, \u003ci\u003eIFRS\u003c\/i\u003e\u003csup\u003e®\u003c\/sup\u003e\u003ci\u003e Practical Implementation Guide and Workbook, Third Edition\u003c\/i\u003e is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS\u003csup\u003e®\u003c\/sup\u003e\/IAS certification exam.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990491611365,"sku":"NP9780470647912","price":116.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470647912.jpg?v=1761788041","url":"https:\/\/k12savings.com\/es\/products\/wiley-ifrs-isbn-9780470647912","provider":"K12savings","version":"1.0","type":"link"}