Wiley 2023 Interpretation and Application of IFRS Standards (eBook)

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About the Authors vii

1 Introduction To International Financial Reporting Standards 1

2 Conceptual Framework 15

3 Presentation of Financial Statements 41

4 Statement of Financial Position 63

5 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 77

6 Statement of Cash Flows 99

7 Accounting Policies, Changes in Accounting Estimates and Errors 117

8 Inventories 139

9 Property, Plant and Equipment 157

10 Borrowing Costs 187

11 Intangible Assets 195

12 Investment Property 225

13 Impairment of Assets and Non- Current Assets Held for Sale 239

14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261

15 Business Combinations 313

16 Shareholders' Equity 365

17 Share- Based Payment 389

18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423

19 Employee Benefits 457

20 Revenue from Contracts with Customers 483

21 Government Grants 523

22 Leases 537

23 Foreign Currency 567

24 Financial Instruments 599

25 Fair Value 729

26 Income Taxes 759

27 Earnings Per Share 797

28 Operating Segments 815

29 Related Party Disclosures 833

30 Accounting and Reporting by Retirement Benefit Plans 847

31 Agriculture 855

32 Extractive Industries 869

33 Accounting for Insurance Contracts 879

34 Interim Financial Reporting 909

35 Hyperinflation 929

36 First- Time Adoption of International Financial Reporting Standards 939

Index 963