{"product_id":"applying-ifrs-standards-isbn-9781394235933","title":"Applying IFRS Standards","description":"\u003cp\u003e\u003cb\u003eA comprehensive IFRS practice resource from leading accounting authorities\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eIn the newly revised fifth edition of \u003ci\u003eApplying IFRS\u003csup\u003e®\u003c\/sup\u003e Standards\u003c\/i\u003e, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS). \u003c\/p\u003e\u003cp\u003eThe book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eApplying IFRS\u003csup\u003e®\u003c\/sup\u003e Standards\u003c\/i\u003e provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources. \u003c\/p\u003e\u003cp\u003eThis is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners. \u003c\/p\u003e\u003cp\u003e\u003cb\u003ePart 1 Conceptual Framework 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1 The IASB and its Conceptual Framework 3\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 2 Elements 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2 Financial statement presentation 25\u003c\/p\u003e \u003cp\u003e3 Revenue from contracts with customers 55\u003c\/p\u003e \u003cp\u003e4 Inventories 83\u003c\/p\u003e \u003cp\u003e5 Property, plant and equipment 109\u003c\/p\u003e \u003cp\u003e6 Intangible assets 151\u003c\/p\u003e \u003cp\u003e7 Impairment of assets 173\u003c\/p\u003e \u003cp\u003e8 Fair value measurement 199\u003c\/p\u003e \u003cp\u003e9 Leases 223\u003c\/p\u003e \u003cp\u003e10 Provisions, contingent liabilities and contingent assets 259\u003c\/p\u003e \u003cp\u003e11 Employee benefits 279\u003c\/p\u003e \u003cp\u003e12 Owners’ equity: share capital and reserves 307\u003c\/p\u003e \u003cp\u003e13 Financial instruments 331\u003c\/p\u003e \u003cp\u003e14 Share- based payment 379\u003c\/p\u003e \u003cp\u003e15 Income taxes 403\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 3 Presentation and Disclosures 433\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16 Statement of cash flows 435\u003c\/p\u003e \u003cp\u003e17 Key notes disclosures 457\u003c\/p\u003e \u003cp\u003e18 Operating segments 479\u003c\/p\u003e \u003cp\u003e19 Business combinations 497\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 4 Economic Entities 523\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e20 Consolidation: controlled entities 525\u003c\/p\u003e \u003cp\u003e21 Consolidation: wholly owned subsidiaries 539\u003c\/p\u003e \u003cp\u003e22 Consolidation: intragroup transactions 561\u003c\/p\u003e \u003cp\u003e23 Consolidation: non- controlling interest 585\u003c\/p\u003e \u003cp\u003e24 Translation of foreign currency transactions and the financial statements of foreign entities 625\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eRuth Picker AM,\u003c\/b\u003e Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eLeo van der Tas,\u003c\/b\u003e is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eDavid Kolitz,\u003c\/b\u003e Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eGilad Livne,\u003c\/b\u003e London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eJanice Loftus,\u003c\/b\u003e Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eMiriam Koning,\u003c\/b\u003e Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eCathrynne Service,\u003c\/b\u003e is an Independent IFRS consultant, Academic Author and Educationist.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eA comprehensive IFRS practice resource from leading accounting authorities\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eIn the newly revised fifth edition of \u003ci\u003eApplying IFRS\u003csup\u003e®\u003c\/sup\u003e Standards\u003c\/i\u003e, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS). \u003c\/p\u003e\u003cp\u003eThe book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eApplying IFRS\u003csup\u003e®\u003c\/sup\u003e Standards\u003c\/i\u003e provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources. \u003c\/p\u003e\u003cp\u003eThis is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988755071205,"sku":"NP9781394235933","price":58.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394235933.jpg?v=1761781462","url":"https:\/\/k12savings.com\/products\/applying-ifrs-standards-isbn-9781394235933","provider":"K12savings","version":"1.0","type":"link"}