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書籍詳細




洋書

Wiley社 IFRS国際財務報告基準:解釈と応用(2016年版)

Wiley Interpretaion and Application of International Financial Reporting Standards 2016

(Wiley IFRS)

Pkf International Ltd (COR)   Bakker, Erwin   Yeung, Paul

Wiley 2016/03
1,056 p. 24 cm   
装丁: Pap   
版表示など: pap.    装丁について
テキストの言語: ENG    出版国: US
ISBN: 9781119104360
装丁違いISBN: 1119104416
KCN: 1022614534
紀伊國屋書店 選定タイトル
標準価格:¥21,692(本体 ¥19,720)   
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納期について
DDC: 657
KDC: E240 会計
関連書リスト: NB4063
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Annotation

Wiley IFRS provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

Full Description

Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB).
Detailed information

Table of Contents

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 41 4 Statement of Financial Position 61 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 97 7 Accounting Policies, Changes in Accounting Estimates, and Errors 115 8 Inventories 135 9 Property, Plant and Equipment 153 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 223 13 Impairment of Assets and Non-Current Assets Held for Sale 237 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders Equity 369 17 Share-Based Payment 391 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 421 19 Employee Benefits 453 20 Revenue Recognition, Including Construction Contracts 477 21 Government Grants 511 22 Leases 523 23 Foreign Currency 577 24 Financial Instruments 607 25 Fair Value 735 26 Income Taxes 765 27 Earnings Per Share 801 28 Operating Segments 819 29 Related-Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 875 33 Accounting for Insurance Contracts 885 34 Interim Financial Reporting 895 35 Hyperinflation 917 36 First-Time Adoption of International Financial Reporting Standards 927 Index 959