Applying International Financial Reporting Standards
(Sprache: Englisch)
Applying International Financial Reporting Standards, 3rd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the...
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Applying International Financial Reporting Standards, 3rd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards.The continuing focus of the second edition of this book is on interpreting, analysing and illustrating the financial reporting requirements under IFRSs. Each chapter contains numerous illustrative examples that present and explain concepts to ensure that users gain a deep understanding of the reporting requirements and meet the knowledge expectations of the accounting profession.
The coverage of accounting standards has been expanded in the second edition with the inclusion of new chapters on IFRS 6 Exploration for and Evaluation of Mineral Resources, IAS 18 Revenue, IAS 19 Employee Benefits and IAS 41 Agriculture. This book has been written for intermediate and advanced financial accounting courses, at both undergraduate and postgraduate levels.
Inhaltsverzeichnis zu „Applying International Financial Reporting Standards “
Preface xiAbout the authors xiii
Acknowledgements xv
Part 1. Conceptual Framework 1
1. The IASB and its Conceptual Framework 3
Part 2. Elements 21
2. Shareholders' equity: share capital and reserves 23
3. Fair value measurement 67
4. Revenue 99
5. Provisions, contingent liabilities and contingent assets139
6. Income taxes 169
7. Financial instruments 215
8. Share-based payment 263
9. Inventories 287
10. Employee benefits 319
11. Property, plant and equipment 355
12. Leases 411
13. Intangible assets 461
14. Business combinations 503
15. Impairment of assets 565
16. Accounting for mineral resources 613
17. Agriculture 633
Part 3. Disclosure 661
18. Financial statement presentation 663
19. Statement of cash flows 707
20. Earnings per share 751
21. Operating segments 767
22. Related party disclosures 799
Part 4. Economic entities 811
23. Consolidation: controlled entities 813
24. Consolidation: wholly owned subsidiaries 833
25. Consolidation: intragroup transactions 889
26. Consolidation: non-controlling interest 941
27. Consolidation: other issues 1003
28. Translation of the financial statements of foreign entities1069
29. Associates and joint ventures 1111
30. Joint arrangements 1153
Autoren-Porträt von Ruth Picker, Ken J. Leo, Janice Loftus, Victoria Wise, Kerry Clark, Keith Alfredson
Ruth Picker BA, FCA, FSIA, FCPA, is Global Leader, Global IFRS Services, Global Professional Practice, with Ernst & Young. Ruth has 29 years' experience with Ernst & Young and has held various leadership roles during this time. Up until June 2009, Ruth was Managing Partner -- Melbourne and the Oceania Team Leader of Climate Change and Sustainability Services. Prior to this role, Ruth was a senior partner in the Technical Consulting Group, Global IFRS and the firm's Professional Practice Director (PPD) responsible for directing the firm's accounting and auditing policies with the ultimate authority on accounting and auditing issues. She is a member of Ernst & Young's Global IFRS Policy Committee.Ruth's authoritative insight and understanding of accounting policy and regulation was acknowledged through her appointment to the International Financial Reporting Interpretations Committee (IFRIC), the official interpretative arm of the International Accounting Standards Board. She is currently a member of the IFRIC and the only Australian on that body.
Ruth was responsible for the preparation of Ernst & Young's Corporate Governance Series (which includes guidance for directors and results of numerous corporate governance surveys) and subsequent advice to a number of entities in both the private and public sectors on the application of corporate governance.
Ruth has conducted numerous 'Directors' Schools' for listed company boards. These schools were designed by Ruth and are aimed at enhancing the financial literacy of listed company board members. She is a frequent speaker and author on accounting issues and has been actively involved in the Australian accounting standard-setting process, being a past member and former deputy chair of the Australian Accounting Standards Board (AASB) and having served on the Urgent Issues Group for 3 years. She has been a long-standing lecturer and Task Force member for the Securities Institute of Australia,
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serving that organisation for 17 years.
Her written articles have been published in a number of publications, and she is frequently quoted in the media on accounting and governance issues.
In November 2000, Ruth was awarded the inaugural 'Lynne Sutherland Award' -- an Ernst & Young award created to recognise those people at Ernst & Young who contribute to the development and retention of women and who support and enhance the ability of Ernst & Young to attract and retain talented people.
Ken Leo BCom (Hons), MBA, has been an academic for over 40 years, including 20 years as Professor of Accounting at a University in Western Australia. During this time he has taught company accounting to undergraduate and postgraduate students. He has been involved in writing books published by John Wiley & Sons since 1981, and has also written books and monographs for other organisations, including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. As a founding member of the Urgent Issues Group in 1995, he served on this body until 2001. He subsequently served on the Australian Accounting Standards Board from 2002 to 2007, and was deputy chairman for some of that time.
Janice Loftus BBus, MCom (Hons), is a senior lecturer in accounting at the University of Adelaide, South Australia. Her teaching interests are in the area of financial accounting and she has written several study guides for distance learning programs. Janice's research interests are in the area of financial reporting. She co-authored Accounting Theory Monograph 11 on solvency and cash condition with Professor M.C. Miller. She has numerous publications on international financial reporting standards, risk reporting, solvency, earnings management, social and environmental reporting, and developments in standard setting in Australian and international journals. Janice co-authored Accounting: Building Business Skills published by John Wiley & Sons. She is the editor of Financial Reporting, Regulation and
Her written articles have been published in a number of publications, and she is frequently quoted in the media on accounting and governance issues.
In November 2000, Ruth was awarded the inaugural 'Lynne Sutherland Award' -- an Ernst & Young award created to recognise those people at Ernst & Young who contribute to the development and retention of women and who support and enhance the ability of Ernst & Young to attract and retain talented people.
Ken Leo BCom (Hons), MBA, has been an academic for over 40 years, including 20 years as Professor of Accounting at a University in Western Australia. During this time he has taught company accounting to undergraduate and postgraduate students. He has been involved in writing books published by John Wiley & Sons since 1981, and has also written books and monographs for other organisations, including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. As a founding member of the Urgent Issues Group in 1995, he served on this body until 2001. He subsequently served on the Australian Accounting Standards Board from 2002 to 2007, and was deputy chairman for some of that time.
Janice Loftus BBus, MCom (Hons), is a senior lecturer in accounting at the University of Adelaide, South Australia. Her teaching interests are in the area of financial accounting and she has written several study guides for distance learning programs. Janice's research interests are in the area of financial reporting. She co-authored Accounting Theory Monograph 11 on solvency and cash condition with Professor M.C. Miller. She has numerous publications on international financial reporting standards, risk reporting, solvency, earnings management, social and environmental reporting, and developments in standard setting in Australian and international journals. Janice co-authored Accounting: Building Business Skills published by John Wiley & Sons. She is the editor of Financial Reporting, Regulation and
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Bibliographische Angaben
- Autoren: Ruth Picker , Ken J. Leo , Janice Loftus , Victoria Wise , Kerry Clark , Keith Alfredson
- 2012, 3. Aufl., 1164 Seiten, Maße: 21,5 x 25,4 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0730302121
- ISBN-13: 9780730302124
- Erscheinungsdatum: 27.11.2012
Sprache:
Englisch
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