International Financial Reporting Standards 2014

International Financial Reporting Standards 2014 : The Official Standards Approved by the European Union

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The globalisation of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so-called IAS Regulation by the European Parliament and the Council of the European Union. In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB. This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and thus mandatory for companies operating in capital markets. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Newly included in this edition are amongst others the amendments to IAS 1 (Presentation of Financial Statements) and IAS 19 revised (Employee Benefits).show more

Product details

  • Paperback | 600 pages
  • 171 x 240 x 31mm | 994g
  • Wiley-VCH Verlag GmbH
  • Weinheim, Germany
  • English
  • Revised
  • 2nd Revised edition
  • 3527507396
  • 9783527507399
  • 693,762

Table of contents

Foreword V The IASB Financial Reporting Pronouncements IX Framework for the Preparation and Presentation of Financial Statements 3 International Accounting Standards IAS 1 Presentation of Financial Statements 17 IAS 2 Inventories 35 IAS 7 Statements of Cash Flows 41 IAS 8 Accounting policies, changes in accounting estimates and errors 49 IAS 10 Events after the Reporting Period 57 IAS 11 Construction contracts 61 IAS 12 Income taxes 67 IAS 16 Property, plant and equipment 87 IAS 17 Leases 97 IAS 18 Revenue 107 IAS 19 Employee Benefits 113 IAS 20 Accounting for government grants and disclosure of government assistance 137 IAS 21 The effects of changes in foreign exchange rates 143 IAS 23 Borrowing Costs 151 IAS 24 Related Party Disclosures 155 IAS 26 Accounting and reporting by retirement benefit plans 161 IAS 27 Separate Financial Statements 167 IAS 28 Investments in Associates and Joint Ventures 171 IAS 29 Financial reporting in hyperinflationary economies 177 IAS 32 Financial instruments: presentation 181 IAS 33 Earnings per share 201 IAS 34 Interim financial reporting 213 IAS 36 Impairment of assets 221 IAS 37 Provisions, contingent liabilities and contingent assets 245 IAS 38 Intangible assets 255 IAS 39 Financial instruments: recognition and measurement 271 IAS 40 Investment property 317 IAS 41 Agriculture 327 International Financial Reporting Standards IFRS 1 First-time adoption of international financial reporting standards 333 IFRS 2 Share-based payment 349 IFRS 3 Business combinations 369 IFRS 4 Insurance contracts 393 IFRS 5 Non-current assets held for sale and discontinued operations 407 IFRS 6 Exploration for and evaluation of mineral resources 415 IFRS 7 Financial instruments: disclosures 419 IFRS 8 Operating segments 439 IFRS 10 Consolidated Financial Statements 447 IFRS 11 Joint Arrangements 475 IFRS 12 Disclosure of Interests in Other Entities 489 IFRS 13 Fair Value Measurement 501 IFRIC Interpretations IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities 523 IFRIC 2 Members shares in cooperative entities and similar instruments 525 IFRIC 4 Determining whether an arrangement contains a lease 530 IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds 532 IFRIC 6 Liabilities arising from participating in a specific market waste electrical and electronic equipment 534 IFRIC 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies 536 IFRIC 9 Reassessment of embedded derivatives 537 IFRIC 10 Interim financial reporting and impairment 538 IFRIC 12 Sevice Concession Arrangements 539 IFRIC 13 Customer Loyalty Programmes 544 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 546 IFRIC 15 Agreements for the Construction of Real Estate 549 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 551 IFRIC 17 Distributions of Non-cash Assets to Owners 557 IFRIC 18 Transfers of Assets from Customers 559 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 562 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 563 Standing Interpretations Committee Interpretations SIC-7 Introduction of the euro 567 SIC-10 Government assistance no specific relation to operating activities 568 SIC-15 Operating leases incentives 569 SIC-25 Income taxes changes in the tax status of an entity or its shareholders 570 SIC-27 Evaluating the substance of transactions involving the legal form of a lease 571 SIC-29 Service Concession Arrangements: Disclosures 573 SIC-31 Revenue barter transactions involving advertising services 575 SIC-32 Intangible assets website costs 576 Index 579show more