TY  - SER
TI  - Wiley interpretation and application of international financial reporting standards
SN  - 9781119104360
AV  - HF5626.I59 
U1  - 657 14
PY  - 2016///
CY  - Hoboken, N.J.
PB  - John Wiley & Sons
KW  - International financial reporting standards
KW  - Periodicals
KW  - fast
KW  - Financial statements
KW  - Standards
KW  - Accounting
N1  - Contents: Introduction to International Financial Reporting Standards -- Conceptual framework -- Presentation of financial Statements --  Statement of financial position -- Statements of profit or loss and other Comprehensive Income, and changes in Equity -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Inventories -- Property, plant and equipment -- Borrowing costs -- Intangible assets -- Investment property -- Impairment of assets and non-current assets held for sale -- Consolidations, joint arrangements, Associates and separate financial statements -- Business combinations -- Shareholders' equity -- Share-based payment -- Current liabilities, provisions, contingencies and events after the reporting period -- Employee benefits -- Revenue recognition, including construction contracts -- Government grants -- Leases -- Foreign currency -- Financial instruments -- Fair value -- Income taxes -- Earnings per share -- Operating segments -- Related-party disclosures -- Accounting and Reporting by Retirement Benefit Plans -- Agriculture -- Extractive industries -- Accounting for Insurance contracts -- Interim Financial Reporting -- Hyperinflation -- First-Time adoption of International Financial Reporting Standards --
ER  -