(Original PDF) Applying Ifrs Standards, 4th Edition – Digital Ebook – Instant Delivery Download

Product Details:

• ISBN-10 ‏ : ‎ 1119159229
• ISBN-13 ‏ : ‎ 978-1119159223
• Author: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas

The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Table of contents:

PART 1 CONCEPTUAL FRAMEWORK

1 The IASB and its Conceptual Framework

PART 2 ELEMENTS

2 Owners’ equity: share capital and reserves

3 Fair value measurement

4 Revenue from contracts with customers

5 Provisions, contingent liabilities and contingent assets

6 Income taxes

7 Financial instruments

8 Share-based payment

9 Inventories

10 Employee benefits

11 Property, plant and equipment

12 Leases

13 Intangible assets

14 Business combinations

15 Impairment of assets

PART 3 PRESENTATION AND DISCLOSURES

16 Financial statement presentation

17 Statement of cash flows

18 Operating segments

19 Other key notes disclosures

PART 4 ECONOMIC ENTITIES

20 Consolidation: controlled entities

21 Consolidation: wholly owned subsidiaries

22 Consolidation: intragroup transactions

23 Consolidation: non-controlling interest

24 Translation of the financial statements of foreign entities

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