Wiley IFRS - PKF International Ltd.

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Biographie:
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 dollars2.52 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.

Sommaire:
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