IFRS Policies and Procedures

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 vii About the Authors ix 1 Researching IFRS Implementation Problems 1 2 Cash, Receivables, and Prepaid Expenses 10 3 Short-Term Investments and Financial Instruments 39 4 Inventory 51 5 Revenue Recognition 84 6 Long-Lived Assets 137 7 Investments 189 8 Business Combinations and Consolidated Financial Statements 235 9 Current Liabilities and Contingencies after the Reporting Period 257 10 Long-Term Debt 296 11 Leases 328 12 Pensions and Other Postretirement Benefits 358 13 Shareholders’ Equity 372 14 Interim Reporting 418 15 Segment Reporting 429 16 Foreign Currency 436 Index 454