IFRS Policies and Procedures Guide
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
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Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Preface viiAbout the Authors ixResearching IFRS Implementation Problems 1Cash, Receivables, and Prepaid Expenses 10Short-Term Investments and Financial Instruments 39Inventory 51Revenue Recognition 84Long-Lived Assets 137Investments 189Business Combinations and Consolidated Financial Statements 235Current Liabilities and Contingencies after the Reporting Period 257Long-Term Debt 296Leases 328Pensions and Other Postretirement Benefits 358Shareholders' Equity 372Interim Reporting 418Segment Reporting 429Foreign Currency 436Index 454
