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    1. Ekonomi och Ledarskap
    2. Företagsekonomi
    3. Redovisning och finansiering
    4. Redovisning

    Applying IFRS Standards

    AvRuth Picker,Leo van der Tas

    Häftad, Engelska, 2025

    Del i serien Wiley Regulatory Reporting

    819 kr

    Beställningsvara. Skickas inom 5-8 vardagar. Fri frakt över 249 kr.

    Fler format och utgåvor

    Häftad

    Tillf. slut

    Beskrivning

    A comprehensive IFRS practice resource from leading accounting authorities In the newly revised fifth edition of Applying IFRS® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS). The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings. Applying IFRS® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources. This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.

    Produktinformation

    • Utgivningsdatum:2025-04-24
    • Mått:260 x 20 x 220 mm
    • Vikt:1 960 g
    • Format:Häftad
    • Språk:Engelska
    • Serie:Wiley Regulatory Reporting
    • Antal sidor:704
    • Upplaga:5
    • Förlag:John Wiley & Sons Inc
    • ISBN:9781394235933

    Utforska kategorier

    • Redovisning inom Ekonomi och Ledarskap

    Mer om författaren

    Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member. Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member. David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School. Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London. Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide. Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University. Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

    Innehållsförteckning

    • Part 1 Conceptual Framework 11 The IASB and its Conceptual Framework 3Part 2 Elements 232 Financial statement presentation 253 Revenue from contracts with customers 554 Inventories 835 Property, plant and equipment 1096 Intangible assets 1517 Impairment of assets 1738 Fair value measurement 1999 Leases 22310 Provisions, contingent liabilities and contingent assets 25911 Employee benefits 27912 Owners’ equity: share capital and reserves 30713 Financial instruments 33114 Share- based payment 37915 Income taxes 403Part 3 Presentation and Disclosures 43316 Statement of cash flows 43517 Key notes disclosures 45718 Operating segments 47919 Business combinations 497Part 4 Economic Entities 52320 Consolidation: controlled entities 52521 Consolidation: wholly owned subsidiaries 53922 Consolidation: intragroup transactions 56123 Consolidation: non- controlling interest 58524 Translation of foreign currency transactions and the financial statements of foreign entities 625