Wiley IFRS 2017 (eBook)

PKF International 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. With 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. PKF 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.

About the Authors vii

1 Introduction to International Financial Reporting Standards 1

2 Conceptual Framework 27

3 Presentation of Financial Statements 43

4 Statement of Financial Position 63

5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 79

6 Statement of Cash Flows 99

7 Accounting Policies, Changes in Accounting Estimates, and Errors 117

8 Inventories 137

9 Property, Plant and Equipment 155

10 Borrowing Costs 189

11 Intangible Assets 197

12 Investment Property 227

13 Impairment of Assets and Non-Current Assets Held for Sale 241

14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 265

15 Business Combinations 317

16 Shareholders' Equity 373

17 Share-Based Payment 395

18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425

19 Employee Benefits 459

20 Revenue Recognition, Including Construction Contracts 485

21 Government Grants 519

22 Leases 533

23 Foreign Currency 589

24 Financial Instruments 619

25 Fair Value 747

26 Income Taxes 777

27 Earnings per Share 813

28 Operating Segments 833

29 Related-Party Disclosures 851

30 Accounting and Reporting by Retirement Benefit Plans 865

31 Agriculture 873

32 Extractive Industries 889

33 Accounting for Insurance Contracts 899

34 Interim Financial Reporting 911

35 Hyperinflation 933

36 First-Time Adoption of International Financial Reporting Standards 943

Index 975