LEADER 03801nam 2200589 a 450 001 9910824866403321 005 20230803025019.0 010 $a1-283-92491-9 010 $a1-118-41979-0 035 $a(CKB)2670000000316495 035 $a(EBL)1104501 035 $a(OCoLC)823389938 035 $a(SSID)ssj0000909212 035 $a(PQKBManifestationID)12422973 035 $a(PQKBTitleCode)TC0000909212 035 $a(PQKBWorkID)10921809 035 $a(PQKB)11109890 035 $a(MiAaPQ)EBC1104501 035 $a(Au-PeEL)EBL1104501 035 $a(CaPaEBR)ebr10641828 035 $a(CaONFJC)MIL423741 035 $a(EXLCZ)992670000000316495 100 $a20130114d2013 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley 2013 interpretation and application of international financial reporting standards$b[electronic resource] /$fBruce Mackenzie ... [et al.] 205 $a10th ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons, Inc.$d2013 215 $a1 online resource (1072 p.) 300 $aIncludes index. 311 $a1-118-27727-9 327 $aWiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets 327 $a12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures 327 $a30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index 330 $aYour one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and exp 606 $aFinancial statements$xStandards 606 $aAccounting$xStandards 615 0$aFinancial statements$xStandards. 615 0$aAccounting$xStandards. 676 $a657 676 $a657.3 700 $aMacKenzie$b Bruce$01645169 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824866403321 996 $aWiley 2013 interpretation and application of international financial reporting standards$94072101 997 $aUNINA