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Wiley 2019 interpretation and application of IFRS standards /
The 2019 reference for the interpretation and application of the latest international standards Wiley IFRS Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS) as outlined...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Somerset, NJ :
John Wiley and Sons, Inc. : Wiley,
2019.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Intro; Wiley Interpretation and Application of IFRS Standards 2019; CONTENTS; ABOUT THE AUTHORS; 1 INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; Introduction; Origins and Early History of the IASB; The Current Structure; Process of IFRS Standard Setting; Convergence: The IASB and Financial Reporting in the US; The IASB and Europe; Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC); Appendix B: Projects Completed Since Previous Issue (July 2017 to June 2018); Appendix C: IFRS for SMEs; Definition of SMEs
- IFRS for SMEs is a Complete, Self-Contained Set of RequirementsModifications of Full IFRS made in IFRS for SMEs; Disclosure Requirements under IFRS for SMEs; Maintenance of the IFRS for SMEs; SME Implementation Group; Implications of the IFRS for SMEs; Application of the IFRS for SMEs; 2 CONCEPTUAL FRAMEWORK; Introduction; Conceptual Framework for Financial Reporting 2018; Structure; Status and Purpose; 1. The Objective of General Purpose Financial Reporting; 2. Qualitative Characteristics of Useful Financial Information; 3. Financial Statements and the Reporting Entity
- 4. The Elements of Financial Statements5. Recognition and Derecognition; 6. Measurement; 7. Presentation and Disclosure; 8. Concepts of Capital and Capital Maintenance; Conceptual Framework for Financial Reporting 2010; Purpose and Status; The Accounting Model; The Objective of General-Purpose Financial Statements; Qualitative Characteristics of Useful Financial Information; The 1989 Framework: The Remaining Text; Hierarchy of Standards; IFRS Practice Statement 1
- Management Commentary; Nature and Scope; Principles; Qualitative Characteristics; Presentation; Elements; Future Developments
- IFRS Practice Statement 1
- Management CommentaryUS GAAP Comparison; 3 PRESENTATION OF FINANCIAL STATEMENTS; Introduction; Scope; Definitions of Terms; Financial Statements; Objective; Purpose of Financial Statements; General Features; Fair Presentation and Compliance with IFRSs; Going concern; Accrual basis of accounting; Materiality and aggregation; Offsetting; Frequency of reporting; Comparative information; Consistency of presentation; Structure and Content; Complete Set of Financial Statements; Notes; Statement of compliance with IFRS; Accounting policies; Fairness exception under IAS 1
- Other disclosures required by IAS 1Future Developments; Illustrative Financial Statements; US GAAP Comparison; 4 STATEMENT OF FINANCIAL POSITION; Introduction; Scope; Definitions of Terms; General Concepts, Structure and Content; General Concepts; Structure and Content; Classification of Assets; Current Assets; Non-Current Assets; Other Assets; Classification of Liabilities; Current Liabilities; Non-Current Liabilities; Offsetting Assets and Liabilities; Classification of Shareholders' Equity; Share Capital; Retained Earnings; Disclosure of Share Capital; Future Developments