{"product_id":"wiley-ifrs-2015-isbn-9781118889558","title":"Wiley IFRS 2015","description":"\u003cb\u003eThe globally-sourced guide to the latest IFRS, with practical application advice\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eWiley IFRS 2015\u003c\/i\u003e is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios.\u003c\/p\u003e \u003cp\u003eThe goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. \u003ci\u003eWiley IFRS 2015\u003c\/i\u003e details the most recent changes to the standards, with expert guidance toward implementation. Readers will:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eGrasp the underlying framework of the International Financial Reporting Standards\u003c\/li\u003e \u003cli\u003eUnderstand how to interpret the standards and apply them in the real world\u003c\/li\u003e \u003cli\u003eFollow the Disclosure Checklist to verify completeness and IFRS compliance\u003c\/li\u003e \u003cli\u003eLearn from the experts when implementing IFRS for the first time\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eMore and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. \u003ci\u003eWiley IFRS 2015\u003c\/i\u003e provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.\u003c\/p\u003e \u003ci\u003eAbout the Authors vii\u003c\/i\u003e \u003cp\u003e1 Introduction to International Financial Reporting Standards 1\u003c\/p\u003e \u003cp\u003e2 Conceptual Framework 29\u003c\/p\u003e \u003cp\u003e3 Presentation of Financial Statements 39\u003c\/p\u003e \u003cp\u003e4 Statement of Financial Position 59\u003c\/p\u003e \u003cp\u003e5 Statements of Profit or Loss and Other Comprehensive Income,\u003c\/p\u003e \u003cp\u003eand Changes in Equity 75\u003c\/p\u003e \u003cp\u003e6 Statement of Cash Flows 95\u003c\/p\u003e \u003cp\u003e7 Accounting Policies, Changes in Accounting Estimates, and Errors 113\u003c\/p\u003e \u003cp\u003e8 Inventories 135\u003c\/p\u003e \u003cp\u003e9 Property, Plant, and Equipment 151\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 and Noncurrent Assets Held for Sale 239\u003c\/p\u003e \u003cp\u003e14 Consolidations, Joint Arrangements, Associates,\u003c\/p\u003e \u003cp\u003eand Separate Financial Statements 261\u003c\/p\u003e \u003cp\u003e15 Business Combinations 317\u003c\/p\u003e \u003cp\u003e16 Shareholders’ Equity 371\u003c\/p\u003e \u003cp\u003e17 Share-Based Payment 397\u003c\/p\u003e \u003cp\u003e18 Current Liabilities, Provisions, Contingencies,\u003c\/p\u003e \u003cp\u003eand Events After the Reporting Period 435\u003c\/p\u003e \u003cp\u003e19 Employee Benefits 467\u003c\/p\u003e \u003cp\u003e20 Revenue Recognition, Including Construction Contracts 489\u003c\/p\u003e \u003cp\u003e21 Government Grants 527\u003c\/p\u003e \u003cp\u003e22 Leases 539\u003c\/p\u003e \u003cp\u003e23 Foreign Currency 593\u003c\/p\u003e \u003cp\u003e24 Financial Instruments 625\u003c\/p\u003e \u003cp\u003e25 Fair Value 749\u003c\/p\u003e \u003cp\u003e26 Income Taxes 775\u003c\/p\u003e \u003cp\u003e27 Earnings Per Share 815\u003c\/p\u003e \u003cp\u003e28 Operating Segments 833\u003c\/p\u003e \u003cp\u003e29 Related-Party Disclosures 851\u003c\/p\u003e \u003cp\u003e30 Accounting and Reporting by Retirement Benefit Plans 865\u003c\/p\u003e \u003cp\u003e31 Agriculture 873\u003c\/p\u003e \u003cp\u003e32 Extractive Industries 887\u003c\/p\u003e \u003cp\u003e33 Accounting for Insurance Contracts 897\u003c\/p\u003e \u003cp\u003e34 Interim Financial Reporting 909\u003c\/p\u003e \u003cp\u003e35 Inflation and Hyperinflation 931\u003c\/p\u003e \u003cp\u003e36First-Time Adoption of International Financial Reporting Standards 953\u003c\/p\u003e \u003cp\u003eIndex 985\u003c\/p\u003e  \u003cp\u003e\u003cstrong\u003ePKF International Limited\u003c\/strong\u003e administers the PKF network of around 300 member firms and correspondents in 440 locations in around 125 countries, providing accounting and business advisory services.\u003cbr\u003ePKF International member firms have a $2.68 billion aggregate fee income (year end June 2012) and the network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.\u003cbr\u003ePKF member firms have service and sector specialists in their own marketplace, but also deliver an international service through their relationships with other network members.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eYour indispensable Guide to IFRS\u003csup\u003e®\u003c\/sup\u003e compliance\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational Financial Reporting Standards (IFRS\u003csup\u003e®\u003c\/sup\u003e) have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union in 2002 (mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS\u003csup\u003e®\u003c\/sup\u003e starting in 2007).\u003c\/p\u003e \u003cp\u003eWith further refinements to IFRS\u003csup\u003e®\u003c\/sup\u003e by the International Accounting Standards Board (IASB) resulting in changes on a yearly basis, and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS\u003csup\u003e®\u003c\/sup\u003e, mastery of this knowledge is a necessity for all preparers of financial statements.\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWiley IFRS\u003csup\u003e®\u003c\/sup\u003e 2015\u003c\/i\u003e provides a complete and up-to-date explanation of all IFRS\u003csup\u003e®\u003c\/sup\u003e requirements, coupled with examples of how to apply the rules in complex, real-world situations. It can be used to train accounting staff, and to serve as a reference guide during the implementation of IFRS\u003csup\u003e®\u003c\/sup\u003e and preparation of IFRS\u003csup\u003e®\u003c\/sup\u003e-based financial statements. \u003ci\u003eWiley IFRS\u003csup\u003e®\u003c\/sup\u003e 2015\u003c\/i\u003e is equally valuable for preparers, auditors, and users of financial reports.\u003c\/p\u003e \u003cp\u003eKey concepts are illustrated throughout, using worked examples and selections from actual published financial statements. Also included are a comprehensive disclosure checklist and integrated discussions of major ongoing IASB projects that may have significant impact on readers' responsibilities over the coming year.\u003c\/p\u003e \u003cp\u003ePKF is a global network of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.\u003c\/p\u003e \u003cp\u003eWith offices in 440 cities, we operate in 150 countries across 5 continents and specialise in providing high quality audit, accounting, tax, and business advisory services to international and domestic organisations in all our markets.\u003c\/p\u003e \u003cp\u003ePKF International member firms have an aggregate fee income of $2.52 billion, and the network is a member of the Forum of Firms—an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990491709669,"sku":"NP9781118889558","price":145.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118889558.jpg?v=1761788041","url":"https:\/\/k12savings.com\/products\/wiley-ifrs-2015-isbn-9781118889558","provider":"K12savings","version":"1.0","type":"link"}