Wiley Interpretation and Application of IFRS® Standards 2018

Intro -- Become a Subscriber! -- 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