Wiley 2021 interpretation and application of IFRS standards (Record no. 2924)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04188nam a22002057a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220813095259.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220708b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119818632 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 |
| Item number | ALI |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Alibhai, Salim |
| 245 ## - TITLE STATEMENT | |
| Title | Wiley 2021 interpretation and application of IFRS standards |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc. | John Wiley & Sons, Inc. |
| Place of publication, distribution, etc. | New Jersey |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 999 p. |
| 365 ## - TRADE PRICE | |
| Price type code | USD |
| Price amount | 125.00 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | TABLE OF CONTENTS<br/>Author Bios vii<br/><br/>1 Introduction to International Financial Reporting Standards 1<br/><br/>2 Conceptual Framework 15<br/><br/>3 Presentation of Financial Statements 41<br/><br/>4 Statement of Financial Position 63<br/><br/>5 Statements of Profit or Loss and Other Comprehensive Income,<br/><br/>and Changes in Equity 77<br/><br/>6 Statement of Cash Flows 99<br/><br/>7 Accounting Policies, Changes in Accounting Estimates and Errors 117<br/><br/>8 Inventories 139<br/><br/>9 Property, Plant and Equipment 157<br/><br/>10 Borrowing Costs 187<br/><br/>11 Intangible Assets 195<br/><br/>12 Investment Property 225<br/><br/>13 Impairment of Assets and Non-Current Assets Held for Sale 239<br/><br/>14 Consolidations, Joint Arrangements, Associates and Separate<br/><br/>Financial Statements 263<br/><br/>15 Business Combinations 315<br/><br/>16 Shareholders’ Equity 367<br/><br/>17 Share-Based Payment 389<br/><br/>18 Current Liabilities, Provisions, Contingencies and Events After<br/><br/>the Reporting Period 423<br/><br/>19 Employee Benefits 455<br/><br/>20 Revenue from Contracts with Customers 479<br/><br/>21 Government Grants 519<br/><br/>22 Leases 533<br/><br/>23 Foreign Currency 563<br/><br/>24 Financial Instruments 595<br/><br/>25 Fair Value 723<br/><br/>26 Income Taxes 753<br/><br/>27 Earnings Per Share 791<br/><br/>28 Operating Segments 809<br/><br/>29 Related Party Disclosures 829<br/><br/>30 Accounting and Reporting by Retirement Benefit Plans 843<br/><br/>31 Agriculture 851<br/><br/>32 Extractive Industries 867<br/><br/>33 Accounting for Insurance Contracts 877<br/><br/>34 Interim Financial Reporting 899<br/><br/>35 Hyperinflation 919<br/><br/>36 First-Time Adoption of International Financial Reporting Standards 929<br/><br/>Index 961 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Wiley IFRS® Standards 2021 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 by the International Accounting Standards Board (IASB).<br/><br/>This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards.<br/><br/>The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2021 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.<br/><br/>This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.<br/><br/>PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com.<br/><br/>PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | International financial reporting standards |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements--Standards |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Bill No | Bill Date | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Accession Number | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Finance & Accounting | TB675 | 10-06-2022 | Indian Institute of Management LRC | Indian Institute of Management LRC | General Stacks | 07/08/2022 | Technical Bureau India Pvt. Ltd. | 6575.00 | 657.3 ALI | 002722 | 07/08/2022 | 1 | 10000.00 | 07/08/2022 | Book |