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Wiley Interpretation and Application of IFRS Standards (Wiley Regulatory Reporting) (Paperback)
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商品簡介 |
Table of Contents:
About the Authors vii
1 Introduction to International Financial Reporting Standards 1
2 Conceptual Framework 27
3 Presentation of Financial Statements 57
4 Statement of Financial Position 77
5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93
6 Statement of Cash Flows 113
7 Accounting Policies, Changes in Accounting Estimates, and Errors 131
8 Inventories 151
9 Property, Plant and Equipment 169
10 Borrowing Costs 197
11 Intangible Assets 205
12 Investment Property 233
13 Impairment of Assets and Non-Current Assets Held for Sale 247
14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269
15 Business Combinations 319
16 Shareholders' Equity 371
17 Share-Based Payment 393
18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425
19 Employee Benefits 457
20 Revenue from Contracts with Customers 481
21 Government Grants 521
22 Leases 535
23 Foreign Currency 565
24 Financial Instruments 597
25 Fair Value 721
26 Income Taxes 749
27 Earnings Per Share 785
28 Operating Segments 803
29 Related Party Disclosures 821
30 Accounting and Reporting by Retirement Benefit Plans 835
31 Agriculture 843
32 Extractive Industries 859
33 Accounting for Insurance Contracts 867
34 Interim Financial Reporting 887
35 Hyperinflation 907
36 First-Time Adoption of International Financial Reporting Standards 917
Index 949
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