Wiley 2023 Interpretation and Application of IFRS Standards

About the Authors vii 1 Introduction To International Financial Reporting Standards 1 2 Conceptual Framework 15 3 Presentation of Financial Statements 41 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 77 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates and Errors 117 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment of Assets and Non- Current Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders’ Equity 365 17 Share- Based Payment 389 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423 19 Employee Benefits 457 20 Revenue from Contracts with Customers 483 21 Government Grants 523 22 Leases 537 23 Foreign Currency 567 24 Financial Instruments 599 25 Fair Value 729 26 Income Taxes 759 27 Earnings Per Share 797 28 Operating Segments 815 29 Related Party Disclosures 833 30 Accounting and Reporting by Retirement Benefit Plans 847 31 Agriculture 855 32 Extractive Industries 869 33 Accounting for Insurance Contracts 879 34 Interim Financial Reporting 909 35 Hyperinflation 929 36 First- Time Adoption of International Financial Reporting Standards 939 Index 963