04989nam 2200649 450 991013655050332120200520144314.01-119-10438-6(CKB)3710000000615809(EBL)4444022(MiAaPQ)EBC4444022(Au-PeEL)EBL4444022(CaPaEBR)ebr11172396(CaONFJC)MIL910468(OCoLC)945106073(NjHacI)993710000000615809(BIP)055677733(EXLCZ)99371000000061580920160328h20162016 uy 0engur|n|---|||||rdacontentrdamediardacarrierWiley 2016 interpretation and applications of International Financial Reporting Standards /Asif Chaudhry [and nine others]Hoboken, New Jersey :Wiley,2016.20161 online resource (1007 p.)Wiley Regulatory ReportingDescription based upon print version of record.1-119-25444-2 1-119-10436-X Includes bibliographical references and index.Wiley 2016 Interpretation andApplication of International Financial Reporting Standards; Contents; About the Authors; 1: Introduction to International Financial Reporting Standards; Introduction; Origins and Early History of the IASB; The Current Structure; Process of IFRS Standard Setting; Convergence: the IASB and Financial Reporting in the US; The IASB and Europe; IFRS for SMEs; Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC); Appendix B: Projects Completed Since Previous Issue (July 2014 to June 2015); Appendix C: IFRS for SMEsDefinition of SMEsIFRS for SMEs is a Complete, Self-Contained Set of Requirements; Modifications of Full IFRS Made for IFRS for SMEs; Disclosure Requirements under IFRS for SMEs; Maintenance of the IFRS for SMEs; SME Implementation Group; Implications of the IFRS for SMEs; 2: Conceptual Framework; Introduction; Conceptual Framework for Financial Reporting 2010; Purpose and Status; The Accounting Model; The Objective of General-Purpose Financial Statements; Qualitative Characteristics of Useful Financial Information; The 1989 Framework: The Remaining Text; Conceptual Framework Project2013 Discussion PaperExposure Draft-Conceptual Framework for Financial Reporting; Chapter 1-The Objective of General Purpose Financial Reporting; Chapter 2-Qualitative Characteristics of Useful Financial Information; Chapter 3-Financial Statements and the Reporting Entity; Chapter 4-The Elements of Financial Statements; Chapter 5-Recognition and Derecognition; Chapter 6-Measurement; Chapter 7-Presentation and Disclosure; Chapter 8-Concepts of Capital and Capital Maintenance; Hierarchy of Standards; IFRS Practice Statement Management Commentary; Nature and Scope; PrinciplesQualitative CharacteristicsPresentation; Elements; US GAAP Comparison; 3: Presentation of Financial Statements; Introduction; Scope; Definitions of Terms; Financial Statements; Objective; Purpose of Financial Statements; General Features; Fair Presentation and Compliance with IFRS; Going concern; Accrual basis of accounting; Materiality and aggregation; Offsetting; Frequency of reporting; Comparative information; Consistency of presentation; Structure and Content; Complete Set of Financial Statements; Notes; Statement of compliance with IFRS; Accounting policiesFairness exception under IAS 1Other disclosures required by IAS 1; Future Developments; Illustrative Financial Statements; US GAAP Comparison; 4: Statement of Financial Position; Introduction; Scope; Definitions of Terms; General Concepts, Structure and Content; General Concepts; Structure and Content; Classification of Assets; Current Assets; Non-Current Assets; Other Assets; Classification of Liabilities; Current Liabilities; Non-Current Liabilities; Offsetting Assets and Liabilities; Classification of Shareholders' Equity; Share Capital; Retained Earnings; Disclosure of Share CapitalFuture Developments'Wiley IFRS 2016' provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.Wiley Regulatory ReportingAccountingStandardsInternational business enterprisesAccountingAccountingInternational Business EnterprisesBusiness & EconomicsAccountingStandards.International business enterprisesAccounting.657.30218Chaudhry Asif1979-1430109MiAaPQMiAaPQMiAaPQBOOK9910136550503321Wiley 20163569841UNINA