Wiley 2023 Interpretation and Application of IFRS Standards

PKF International is a global network of accountancy firms. Their 220 members operate under the PKF brand in 150 countries across five regions.

• About the Authors vii1 Introduction To International Financial Reporting Standards 12 Conceptual Framework 153 Presentation of Financial Statements 414 Statement of Financial Position 635 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 776 Statement of Cash Flows 997 Accounting Policies, Changes in Accounting Estimates and Errors 1178 Inventories 1399 Property, Plant and Equipment 15710 Borrowing Costs 18711 Intangible Assets 19512 Investment Property 22513 Impairment of Assets and Non- Current Assets Held for Sale 23914 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 26115 Business Combinations 31316 Shareholders’ Equity 36517 Share- Based Payment 38918 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 42319 Employee Benefits 45720 Revenue from Contracts with Customers 48321 Government Grants 52322 Leases 53723 Foreign Currency 56724 Financial Instruments 59925 Fair Value 72926 Income Taxes 75927 Earnings Per Share 79728 Operating Segments 81529 Related Party Disclosures 83330 Accounting and Reporting by Retirement Benefit Plans 84731 Agriculture 85532 Extractive Industries 86933 Accounting for Insurance Contracts 87934 Interim Financial Reporting 90935 Hyperinflation 92936 First- Time Adoption of International Financial Reporting Standards 939Index 963