LEADER 04989nam 2200649 450 001 9910136550503321 005 20200520144314.0 010 $a1-119-10438-6 035 $a(CKB)3710000000615809 035 $a(EBL)4444022 035 $a(MiAaPQ)EBC4444022 035 $a(Au-PeEL)EBL4444022 035 $a(CaPaEBR)ebr11172396 035 $a(CaONFJC)MIL910468 035 $a(OCoLC)945106073 035 $a(NjHacI)993710000000615809 035 $a(BIP)055677733 035 $a(EXLCZ)993710000000615809 100 $a20160328h20162016 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aWiley 2016 $einterpretation and applications of International Financial Reporting Standards /$fAsif Chaudhry [and nine others] 210 1$aHoboken, New Jersey :$cWiley,$d2016. 210 4$d2016 215 $a1 online resource (1007 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 $a1-119-25444-2 311 $a1-119-10436-X 320 $aIncludes bibliographical references and index. 327 $aWiley 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 SMEs 327 $aDefinition 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 Project 327 $a2013 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; Principles 327 $aQualitative 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 policies 327 $aFairness 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 Capital 327 $aFuture Developments 330 $a'Wiley IFRS 2016' provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards 606 $aInternational business enterprises$xAccounting 610 $aAccounting 610 $aInternational Business Enterprises 610 $aBusiness & Economics 615 0$aAccounting$xStandards. 615 0$aInternational business enterprises$xAccounting. 676 $a657.30218 700 $aChaudhry$b Asif$f1979-$01430109 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910136550503321 996 $aWiley 2016$93569841 997 $aUNINA