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  <titleInfo>
    <title>Wiley IFRS : practical implementation guide and workbook</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Wiley International Financial Reporting Standards</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>IFRS</title>
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  <name type="personal">
    <namePart>Mirza, Abbas Ali.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Holt, Graham J.</namePart>
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  <genre authority="">Electronic books.</genre>
  <genre authority="fast">Problems and exercises.</genre>
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    <place>
      <placeTerm type="text">Hoboken, N.J</placeTerm>
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    <publisher>John Wiley &amp; Sons</publisher>
    <dateIssued>©2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <abstract>The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, fina.</abstract>
  <tableOfContents>Introduction to International Financial Reporting Standards -- IASB Framework -- Presentation Of Financial Statements (IAS 1) -- Inventories (IAS 2) -- Statement Of Cash Flows (IAS 7) -- Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Events after the Reporting Period (IAS 10) -- Construction Contracts (IAS 11) -- Income Taxes (IAS 12) -- Property, Plant, and Equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee Benefits (IAS 19) -- Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Borrowing Costs (IAS 23) -- Related-Party Disclosures (IAS 24) -- Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Consolidated and Separate Financial Statements (IAS 27) -- Investments in Associates (IAS 28) -- Financial Reporting in Hyperinflationary Economies (IAS 29) -- Interests in Joint Ventures (IAS 31) -- Financial Instruments: Presentation (IAS 32) -- Financial Instruments: Recognition and Measurement (IAS 39) -- Earnings Per Share (IAS 33) -- Interim Financial Reporting (IAS 34) -- Impairment of Assets (IAS 36) -- Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- Intangible Assets (IAS 38) -- Investment Property (IAS 40) -- Agriculture (IAS 41) -- First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- Share-Based Payments (IFRS 2) -- Business Combinations (IFRS 3) -- Insurance Contracts (IFRS 4) -- Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Financial Instruments: Disclosures (IFRS 7) -- Operating Segments (IFRS 8) -- Financial Instruments (IFRS 9) -- IFRS for SMEs.</tableOfContents>
  <note type="statement of responsibility">Abbas Ali Mirza, Graham J. Holt.</note>
  <subject authority="lcsh">
    <name type="corporate">
      <namePart>International Accounting Standards Board.</namePart>
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    <name type="corporate">
      <namePart>International Accounting Standards Board.</namePart>
    </name>
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  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
    <topic>Problems, exercises, etc</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
    <topic>Standards</topic>
  </subject>
  <subject authority="lcsh">
    <topic>International business enterprises</topic>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Financial statements</topic>
    <topic>Problems, exercises, etc</topic>
  </subject>
  <subject>
    <topic>International Accounting Standards Board</topic>
  </subject>
  <subject>
    <topic>Business</topic>
  </subject>
  <subject authority="bisacsh">
    <topic>BUSINESS &amp; ECONOMICS</topic>
    <topic>Accounting</topic>
    <topic>Standards (GAAP, IFRS, etc.)</topic>
  </subject>
  <subject authority="fast">
    <topic>Accounting</topic>
    <topic>Standards</topic>
  </subject>
  <subject authority="fast">
    <topic>Financial statements</topic>
  </subject>
  <subject authority="fast">
    <topic>Financial statements</topic>
    <topic>Standards</topic>
  </subject>
  <subject authority="fast">
    <topic>International business enterprises</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="gnd">
    <topic>International Financial Reporting Standards</topic>
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  <classification authority="lcc">HF5636 .M57 2011eb</classification>
  <classification authority="ddc" edition="22">657.30218</classification>
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    <titleInfo>
      <title>Wiley IFRS : Practical Implementation Guide and Workbook</title>
    </titleInfo>
    <name>
      <namePart>Mirza, Abbas A.</namePart>
    </name>
    <originInfo>
      <publisher>Hoboken : John Wiley &amp; Sons, Inc., ©2011</publisher>
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  <relatedItem type="series">
    <titleInfo>
      <title>Wiley Regulatory Reporting</title>
    </titleInfo>
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  <identifier type="isbn">9781119200543</identifier>
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