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Wiley 2018 Interpretation and Application of IFRS Standards
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Wiley 2018 Interpretation and Application of IFRS Standards
by PKF International Ltd
Wiley Interpretation and Application of IFRS Standards
Cover
Series Page
Title Page
Copyright
About the Authors
Chapter 1: Introduction to International Financial Reporting Standards
Introduction
Origins and Early History of the IASB
The Current Structure
Process of IFRS Standard Setting
Convergence: The IASB and Financial Reporting in the US
The IASB and Europe
Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC)
Appendix B: Projects Completed Since Previous Issue (July 2016 to June 2017)
Appendix C: IFRS for SMEs
Chapter 2: Conceptual Framework
Introduction
Conceptual Framework for Financial Reporting 2010
Conceptual Framework Project
Hierarchy of Standards
IFRS Practice Statement Management Commentary
US GAAP Comparison
Chapter 3: Presentation of Financial Statements
Introduction
Scope
Definitions of Terms
Financial Statements
General Features
Structure and Content
Future Developments
Illustrative Financial Statements
US GAAP Comparison
Chapter 4: Statement of Financial Position
Introduction
Scope
Definitions of Terms
General Concepts, Structure and Content
Classification of Assets
Classification of Liabilities
Classification of Shareholders' Equity
Future Developments
US GAAP Comparison
Chapter 5: Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity
Introduction
Future Developments
Scope
Definitions of Terms
Concepts of Income
Recognition and Measurement
Statement of Profit or Loss and Other Comprehensive Income
Presentation in the Profit or Loss Section
Other Comprehensive Income
Statement of Changes in Equity
US GAAP Comparison
Chapter 6: Statement of Cash Flows
Introduction
Scope
Definitions of Terms
Background
Presentation
Other Requirements
Disclosure and Examples
Consolidated Statement of Cash Flows
US GAAP Comparison
Chapter 7: Accounting Policies, Changes in Accounting Estimates, and Errors
Introduction
Scope
Definitions of Terms
Importance of Comparability and Consistency in Financial Reporting
Accounting Policy
Selecting Accounting Policies
Changes in Accounting Policies
Changes in Accounting Estimates
Correction of Errors
Future Developments
US GAAP Comparison
Chapter 8: Inventories
Introduction
Definitions of Terms
Recognition and Measurement
Methods of Inventory Costing Under IAS 2
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 9: Property, Plant and Equipment
Introduction
Definitions of Terms
Recognition and Measurement
Derecognition
Disclosures
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 10: Borrowing Costs
Introduction
Definitions of Terms
Recognition and Measurement
Future Development
US GAAP Comparison
Chapter 11: Intangible Assets
Introduction
Scope
Definitions of Terms
Recognition and Measurement
Disclosures
Example of Financial Statement Disclosure
US GAAP Comparison
Chapter 12: Investment Property
Introduction
Definitions lOf Terms
Identification
Recognition and Measurement
Presentation and Disclosure
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 13: Impairment of Assets and Non-Current Assets Held for Sale
Introduction
Definitions of Terms: Impairment of Assets
Impairment of Assets (IAS 36)
Examples of Financial Statement Disclosures
Definitions of Terms: Non-Current Assets Held for Sale
Non-Current Assets Held for Sale
Discontinued Operations
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 14: Consolidations, Joint Arrangements, Associates and Separate Financial Statements
Introduction
Definitions of Terms
Consolidated Financial Statements
Examples of Financial Statement Disclosures
Joint Arrangements
Associates
Equity Method of Accounting
Examples of Financial Statement Disclosures
Separate Financial Statements
Disclosure Requirements
Transition Guidance
US GAAP Comparison
Chapter 15: Business Combinations
Introduction
Definitions of Terms
Business Combinations and Consolidations
Business Combinations
Disclosure Requirements
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 16: Shareholders' Equity
Introduction
Definitions of Terms
Recognition and Measurement
Presentation and Disclosure
Classification Between Liabilities and Equity
Share Issuances and Related Matters
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 17: Share-Based Payment
Introduction
Scope
Definitions of Terms
Overview
Recognition and Measurement
Equity-Settled Share-Based Payments
Cash-Settled Share-Based Payments
Share-Based Payment Transactions with Cash Alternatives
Share-Based Transactions Among Group Entities
Disclosure
Examples of Financial Statement Disclosures
US GAAP Comparison
Appendix: Employee Share Options Valuation Example
Chapter 18: Current Liabilities, Provisions, Contingencies and Events After the Reporting Period
Introduction
Definitions of Terms
Recognition and Measurement
Disclosures
Practical Examples
Reporting Events Occurring after the Reporting Period
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 19: Employee Benefits
Introduction
Definitions of Terms
Background
Basic Principles of IAS 19
Post-Employment Benefit Plans
Employer's Liability and Assets
Minimum Funding Requirement
Other Pension Considerations
Disclosures for Post-Employment Benefit Plans
Examples of Financial Statement Disclosures
Other Employee Benefits
Future Developments
US GAAP Comparison
Chapter 20: Revenue from Contracts with Customer
Introduction
Definitions of Terms
Scope
The Revenue Model
Contract Cost
Presentation
Disclosure
Specific Transactions
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 21: Government Grants
Introduction
Scope
Definitions of Terms
Recognition of Government Grants
Presentation and Disclosure
Other Issues
Service Concessions
US GAAP Comparison
Chapter 22: Leases
Introduction
Definitions of Terms
Classification of Leases
Recognition and Measurement
Disclosure Requirements Under IAS 17
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Appendix A: Special Situations Not Addressed by IAS 17 but which have been Interpreted Under US GAAP
Appendix B: Leveraged Leases Under US GAAP
Chapter 23: Foreign Currency
Introduction
Definitions of Terms
Scope, Objectives and Discussion of Definitions
Foreign Currency Transactions
Translation of Foreign Currency Financial Statements
Guidance Applicable to Special Situations
Disclosure
Hedging
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 24: Financial Instruments
Introduction
Definitions of Terms
Recognition, Measurement and Derecognition of Financial Instruments
Financial Liabilities
Subsequent Measurement of Financial Liabilities
Embedded Derivatives
Financial Instruments Measured at Amortised Cost
Fair Valuation Gains and Losses
Impairment of Financial Instruments
Hedge Accounting
Effective Date and Transition Requirements of IFRS 9
Presentation of Financial Instruments Under IAS 32
Disclosures
Chapter 25: Fair Value
Introduction
Scope
Definitions of Terms
Fair Value Measurement Principles and Methodologies
Fair Value Disclosure
Education Material
Future Developments
US GAAP Comparison
Chapter 26: Income Taxes
Introduction
Scope
Definitions of Terms
Identification
Recognition and Measurement of Current Tax
Recognition and Measurement of Deferred Tax
Recognition in Profit or Loss
Calculation of Deferred Tax Asset or Liability
Effect of Changed Circumstances
Specific Transactions
Presentation and Disclosure
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 27: Earnings PER Share
Introduction
Scope
Definitions of Terms
Concepts, Rules and Examples
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 28: Operating Segments
Introduction
Scope
Definitions of Terms
Identification
Concepts and Requirements Under IFRS 8
Disclosure Requirements
Example of Financial Statement Disclosures Under IFRS
US GAAP Comparison
Chapter 29: Related Party Disclosures
Introduction
Definitions of Terms
Identification
Disclosures
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 30: Accounting and Reporting by Retirement Benefit Plans
Introduction
Definitions of Terms
Scope
Defined Contribution Plans
Defined Benefit Plans
Disclosures
US GAAP Comparison
Chapter 31: Agriculture
Introduction
Scope
Definitions of Terms
Identification
Recognition and Measurement
Presentation and Disclosures
Examples of Financial Statement Disclosures
Other Issues
US GAAP Comparison
Chapter 32: Extractive Industries
Introduction
Definitions of Terms
Exploration and Evaluation of Mineral Resources
Assets Subject to IFRS 6
Example of Financial Statement Disclosures
IFRIC 20 Stripping Cost in the Production Phase of a Surface Mine
Example of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 33: Accounting for Insurance Contracts
Introduction
Definitions of Terms
Insurance Contracts
Recognition and Measurement Guidance
Disclosure
Future Developments
US GAAP Comparison
Chapter 34: Interim Financial Reporting
Introduction
Scope
Definitions of Terms
Alternative Concepts of Interim Reporting
Objectives of Interim Financial Reporting
Application of Accounting Policies
Presentation
Recognition Issues
US GAAP Comparison
Chapter 35: Hyperinflation
Introduction
Financial Reporting in Hyperinflationary Economies
US GAAP Comparison
Appendix: Monetary vs. Non-Monetary Items
Chapter 36: First-Time Adoption of International Financial Reporting Standards
Introduction
Definitions of Terms
First-Time Adoption Guidance
Optional Exemptions
Presentation and Disclosure
Index
End User License Agreement
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Prev
Previous Chapter
Cover
Next
Next Chapter
Series Page
CONTENTS
Cover
Series Page
Title Page
Copyright
About the Authors
Chapter 1: Introduction to International Financial Reporting Standards
Introduction
Origins and Early History of the IASB
The Current Structure
Process of IFRS Standard Setting
Convergence: The IASB and Financial Reporting in the US
The IASB and Europe
Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC)
Appendix B: Projects Completed Since Previous Issue (July 2016 to June 2017)
Appendix C: IFRS for SMEs
Chapter 2: Conceptual Framework
Introduction
Conceptual Framework for Financial Reporting 2010
Conceptual Framework Project
Hierarchy of Standards
IFRS Practice Statement Management Commentary
US GAAP Comparison
Chapter 3: Presentation of Financial Statements
Introduction
Scope
Definitions of Terms
Financial Statements
General Features
Structure and Content
Future Developments
Illustrative Financial Statements
US GAAP Comparison
Chapter 4: Statement of Financial Position
Introduction
Scope
Definitions of Terms
General Concepts, Structure and Content
Classification of Assets
Classification of Liabilities
Classification of Shareholders' Equity
Future Developments
US GAAP Comparison
Chapter 5: Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity
Introduction
Future Developments
Scope
Definitions of Terms
Concepts of Income
Recognition and Measurement
Statement of Profit or Loss and Other Comprehensive Income
Presentation in the Profit or Loss Section
Other Comprehensive Income
Statement of Changes in Equity
US GAAP Comparison
Chapter 6: Statement of Cash Flows
Introduction
Scope
Definitions of Terms
Background
Presentation
Other Requirements
Disclosure and Examples
Consolidated Statement of Cash Flows
US GAAP Comparison
Chapter 7: Accounting Policies, Changes in Accounting Estimates, and Errors
Introduction
Scope
Definitions of Terms
Importance of Comparability and Consistency in Financial Reporting
Accounting Policy
Selecting Accounting Policies
Changes in Accounting Policies
Changes in Accounting Estimates
Correction of Errors
Future Developments
US GAAP Comparison
Chapter 8: Inventories
Introduction
Definitions of Terms
Recognition and Measurement
Methods of Inventory Costing Under IAS 2
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 9: Property, Plant and Equipment
Introduction
Definitions of Terms
Recognition and Measurement
Derecognition
Disclosures
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 10: Borrowing Costs
Introduction
Definitions of Terms
Recognition and Measurement
Future Development
US GAAP Comparison
Chapter 11: Intangible Assets
Introduction
Scope
Definitions of Terms
Recognition and Measurement
Disclosures
Example of Financial Statement Disclosure
US GAAP Comparison
Chapter 12: Investment Property
Introduction
Definitions lOf Terms
Identification
Recognition and Measurement
Presentation and Disclosure
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 13: Impairment of Assets and Non-Current Assets Held for Sale
Introduction
Definitions of Terms: Impairment of Assets
Impairment of Assets (IAS 36)
Examples of Financial Statement Disclosures
Definitions of Terms: Non-Current Assets Held for Sale
Non-Current Assets Held for Sale
Discontinued Operations
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 14: Consolidations, Joint Arrangements, Associates and Separate Financial Statements
Introduction
Definitions of Terms
Consolidated Financial Statements
Examples of Financial Statement Disclosures
Joint Arrangements
Associates
Equity Method of Accounting
Examples of Financial Statement Disclosures
Separate Financial Statements
Disclosure Requirements
Transition Guidance
US GAAP Comparison
Chapter 15: Business Combinations
Introduction
Definitions of Terms
Business Combinations and Consolidations
Business Combinations
Disclosure Requirements
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 16: Shareholders' Equity
Introduction
Definitions of Terms
Recognition and Measurement
Presentation and Disclosure
Classification Between Liabilities and Equity
Share Issuances and Related Matters
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 17: Share-Based Payment
Introduction
Scope
Definitions of Terms
Overview
Recognition and Measurement
Equity-Settled Share-Based Payments
Cash-Settled Share-Based Payments
Share-Based Payment Transactions with Cash Alternatives
Share-Based Transactions Among Group Entities
Disclosure
Examples of Financial Statement Disclosures
US GAAP Comparison
Appendix: Employee Share Options Valuation Example
Chapter 18: Current Liabilities, Provisions, Contingencies and Events After the Reporting Period
Introduction
Definitions of Terms
Recognition and Measurement
Disclosures
Practical Examples
Reporting Events Occurring after the Reporting Period
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 19: Employee Benefits
Introduction
Definitions of Terms
Background
Basic Principles of IAS 19
Post-Employment Benefit Plans
Employer's Liability and Assets
Minimum Funding Requirement
Other Pension Considerations
Disclosures for Post-Employment Benefit Plans
Examples of Financial Statement Disclosures
Other Employee Benefits
Future Developments
US GAAP Comparison
Chapter 20: Revenue from Contracts with Customer
Introduction
Definitions of Terms
Scope
The Revenue Model
Contract Cost
Presentation
Disclosure
Specific Transactions
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 21: Government Grants
Introduction
Scope
Definitions of Terms
Recognition of Government Grants
Presentation and Disclosure
Other Issues
Service Concessions
US GAAP Comparison
Chapter 22: Leases
Introduction
Definitions of Terms
Classification of Leases
Recognition and Measurement
Disclosure Requirements Under IAS 17
Examples of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Appendix A: Special Situations Not Addressed by IAS 17 but which have been Interpreted Under US GAAP
Appendix B: Leveraged Leases Under US GAAP
Chapter 23: Foreign Currency
Introduction
Definitions of Terms
Scope, Objectives and Discussion of Definitions
Foreign Currency Transactions
Translation of Foreign Currency Financial Statements
Guidance Applicable to Special Situations
Disclosure
Hedging
Examples of Financial Statement Disclosures
US GAAP Comparison
Chapter 24: Financial Instruments
Introduction
Definitions of Terms
Recognition, Measurement and Derecognition of Financial Instruments
Financial Liabilities
Subsequent Measurement of Financial Liabilities
Embedded Derivatives
Financial Instruments Measured at Amortised Cost
Fair Valuation Gains and Losses
Impairment of Financial Instruments
Hedge Accounting
Effective Date and Transition Requirements of IFRS 9
Presentation of Financial Instruments Under IAS 32
Disclosures
Chapter 25: Fair Value
Introduction
Scope
Definitions of Terms
Fair Value Measurement Principles and Methodologies
Fair Value Disclosure
Education Material
Future Developments
US GAAP Comparison
Chapter 26: Income Taxes
Introduction
Scope
Definitions of Terms
Identification
Recognition and Measurement of Current Tax
Recognition and Measurement of Deferred Tax
Recognition in Profit or Loss
Calculation of Deferred Tax Asset or Liability
Effect of Changed Circumstances
Specific Transactions
Presentation and Disclosure
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 27: Earnings PER Share
Introduction
Scope
Definitions of Terms
Concepts, Rules and Examples
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 28: Operating Segments
Introduction
Scope
Definitions of Terms
Identification
Concepts and Requirements Under IFRS 8
Disclosure Requirements
Example of Financial Statement Disclosures Under IFRS
US GAAP Comparison
Chapter 29: Related Party Disclosures
Introduction
Definitions of Terms
Identification
Disclosures
Example of Financial Statement Disclosures
US GAAP Comparison
Chapter 30: Accounting and Reporting by Retirement Benefit Plans
Introduction
Definitions of Terms
Scope
Defined Contribution Plans
Defined Benefit Plans
Disclosures
US GAAP Comparison
Chapter 31: Agriculture
Introduction
Scope
Definitions of Terms
Identification
Recognition and Measurement
Presentation and Disclosures
Examples of Financial Statement Disclosures
Other Issues
US GAAP Comparison
Chapter 32: Extractive Industries
Introduction
Definitions of Terms
Exploration and Evaluation of Mineral Resources
Assets Subject to IFRS 6
Example of Financial Statement Disclosures
IFRIC 20 Stripping Cost in the Production Phase of a Surface Mine
Example of Financial Statement Disclosures
Future Developments
US GAAP Comparison
Chapter 33: Accounting for Insurance Contracts
Introduction
Definitions of Terms
Insurance Contracts
Recognition and Measurement Guidance
Disclosure
Future Developments
US GAAP Comparison
Chapter 34: Interim Financial Reporting
Introduction
Scope
Definitions of Terms
Alternative Concepts of Interim Reporting
Objectives of Interim Financial Reporting
Application of Accounting Policies
Presentation
Recognition Issues
US GAAP Comparison
Chapter 35: Hyperinflation
Introduction
Financial Reporting in Hyperinflationary Economies
US GAAP Comparison
Appendix: Monetary vs. Non-Monetary Items
Chapter 36: First-Time Adoption of International Financial Reporting Standards
Introduction
Definitions of Terms
First-Time Adoption Guidance
Optional Exemptions
Presentation and Disclosure
Index
End User License Agreement
List of Illustrations
Figure 17.1
Figure 17.2
Guide
Cover
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