02992nam a2200373 4500 20251222115512.0 251222s2023 d|||| |||| 001 0 eng d 9781394186303 Central Library - University of Barisal CL-UB 657.3 ALI Alibhai, Salim Wiley 2023 interpretation and application of IFRS standards /by Salim Alibhai New Jersey John Wiley & Sons Inc. 2023 viii, 1000 p. 24cm. Table of content:<br/>About the Authors vii<br/><br/>1 Introduction To International Financial Reporting Standards 1<br/><br/>2 Conceptual Framework 15<br/><br/>3 Presentation of Financial Statements 41<br/><br/>4 Statement of Financial Position 63<br/><br/>5 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 77<br/><br/>6 Statement of Cash Flows 99<br/><br/>7 Accounting Policies, Changes in Accounting Estimates and Errors 117<br/><br/>8 Inventories 139<br/><br/>9 Property, Plant and Equipment 157<br/><br/>10 Borrowing Costs 187<br/><br/>11 Intangible Assets 195<br/><br/>12 Investment Property 225<br/><br/>13 Impairment of Assets and Non- Current Assets Held for Sale 239<br/><br/>14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261<br/><br/>15 Business Combinations 313<br/><br/>16 Shareholders’ Equity 365<br/><br/>17 Share- Based Payment 389<br/><br/>18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423<br/><br/>19 Employee Benefits 457<br/><br/>20 Revenue from Contracts with Customers 483<br/><br/>21 Government Grants 523<br/><br/>22 Leases 537<br/><br/>23 Foreign Currency 567<br/><br/>24 Financial Instruments 599<br/><br/>25 Fair Value 729<br/><br/>26 Income Taxes 759<br/><br/>27 Earnings Per Share 797<br/><br/>28 Operating Segments 815<br/><br/>29 Related Party Disclosures 833<br/><br/>30 Accounting and Reporting by Retirement Benefit Plans 847<br/><br/>31 Agriculture 855<br/><br/>32 Extractive Industries 869<br/><br/>33 Accounting for Insurance Contracts 879<br/><br/>34 Interim Financial Reporting 909<br/><br/>35 Hyperinflation 929<br/><br/>36 First- Time Adoption of International Financial Reporting Standards 939<br/><br/>Index 963<br/><br/>[https://www.wiley.com/en-sg/Wiley+2023+Interpretation+and+Application+of+IFRS+Standards-p-9781394186303#tableofcontents-section] International financial reporting standards Accounting Kuria, Patrick Bakker, Erwin Macharia, Fredrick Balasubramanian, T. V Nambiar, Rekha Bharadva, Kunal Morrison, Gillian Chaudhry, Asif Ramanarayanan, J Darshan Shah Danie Coetsee Jamie Drummond Woolley, Douglas Hercus, Rob ddc 0 BK 4977 4977 0 0 ddc 0 0 DAIS CLUOB CLUOB SL41 2025-12-22 0 657.3 ALI 2023 19014 2025-12-22 00:00:00 2025-12-22 BK 0 0 ddc 0 0 DAIS CLUOB CLUOB SL41 2025-12-22 0 657.3 ALI 2023 19015 2025-12-22 00:00:00 2025-12-22 BK 0 0 ddc 0 0 DAIS CLUOB CLUOB SL41 2025-12-22 0 657.3 ALI 2023 19016 2025-12-22 00:00:00 2025-12-22 BK 0 0 ddc 0 0 DAIS CLUOB CLUOB SL41 2025-12-22 0 657.3 ALI 2023 19017 2025-12-22 00:00:00 2025-12-22 BK 0 0 ddc 0 0 DAIS CLUOB CLUOB SL41 2025-12-22 0 657.3 ALI 2023 19018 2025-12-22 00:00:00 2025-12-22 BK