【簡介】 The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice. 【目錄】 About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 39 4 Statement of Financial Position 59 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 75 6 Statement of Cash Flows 95 7 Accounting Policies, Changes in Accounting Estimates, and Errors 113 8 Inventories 135 9 Property, Plant, and Equipment 151 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment and Noncurrent Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 261 15 Business Combinations 317 16 Shareholders’ Equity 371 17 Share-Based Payment 397 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 435 19 Employee Benefits 467 20 Revenue Recognition, Including Construction Contracts 489 21 Government Grants 527 22 Leases 539 23 Foreign Currency 593 24 Financial Instruments 625 25 Fair Value 749 26 Income Taxes 775 27 Earnings Per Share 815 28 Operating Segments 833 29 Related-Party Disclosures 851 30 Accounting and Reporting by Retirement Benefit Plans 865 31 Agriculture 873 32 Extractive Industries 887 33 Accounting for Insurance Contracts 897 34 Interim Financial Reporting 909 35 Inflation and Hyperinflation 931 36First-Time Adoption of International Financial Reporting Standards 953 Index 985