Wiley Interpretation and Application of IFRS Standards, 2018 / Salim Alibhai [and others]

Online resource; title from PDF title page (EBSCO, viewed April 13, 2018).

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 from contracts with customer -- 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 -- Index.