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Wiley IFRS 2012 - Bruce MacKenzie, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko

Wiley IFRS 2012


1080 Seiten


John Wiley & Sons Ltd (Hersteller)

978-0-470-92399-3 (ISBN)


For many years, the International Accounting Standards Board (IASB) has been working to develop a set of accounting standards that can be used to bring about uniformity in financial reporting around the world.
A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.* Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations* An indispensable guide to IFRS compliance* Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance.


BRUCE MACKENZIE , CA (SA), FCCA RA, JSE Registered IFRS Advisor, is a member of the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS Centers of Excellence. DANIE COETSEE , CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. TAPIWA NJIKIZANA , CA (SA), RA, JSE Registered IFRS Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Anderson. RAYMOND CHAMBOKO , CA (SA), JSE Registered IFRS Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues. BLAISE COLYVAS , CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton. BRANDON HANEKOM , CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.


Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 37 4 Statement of Financial Position 57 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71 6 Statement of Cash Flows 91 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107 8 Inventory 127 9 Property, Plant, and Equipment 147 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 235 13 Interests in Associates 247 14 Interests in Joint Ventures 265 15 Business Combinations and Consolidated Financial Statements 281 16 Shareholders' Equity 373 17 Share-Based Payment 401 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439 19 Employee Benefits 473 20 Revenue Recognition, Including Construction Contracts 511 21 Government Grants 549 22 Leases 561 23 Foreign Currency 613 24 Financial Instruments 643 25 Fair Value 737 26 Income Taxes 755 27 Earnings Per Share 789 28 Operating Segments 807 29 Related-Party Disclosures 823 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 855 33 Accounting for Insurance Contracts 863 34 Interim Financial Reporting 873 35 Inflation and Hyperinflation 911 36 First-Time Adoption of International Financial Reporting Standards 935 Appendix A: Disclosure Checklist 965 Index 1045


Zusatzinfo illustrations
Sprache englisch
Maße 191 x 234 mm
Gewicht 1458 g
Einbandart Paperback
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 0-470-92399-7 / 0470923997
ISBN-13 978-0-470-92399-3 / 9780470923993
Zustand Neuware
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