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WILEY IFRS 2012: Interpretation and Application of International Financial Reporting Standards
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More About This Title WILEY IFRS 2012: Interpretation and Application of International Financial Reporting Standards

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BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS Advisor, is a member of the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS Centers of Excellence.

DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting.

TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Anderson.

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.

BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.

BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.

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English

Preface vii

About the Authors ix

About the Online Resources xi

1 Introduction to International Financial Reporting Standards 1

2 Conceptual Framework 29

3 Presentation of Financial Statements 37

4 Statement of Financial Position 57

5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71

6 Statement of Cash Flows 91

7 Accounting Policies, Changes in Accounting Estimates, and Errors 107

8 Inventory 127

9 Property, Plant, and Equipment 147

10 Borrowing Costs 197

11 Intangible Assets 205

12 Investment Property 235

13 Interests in Associates 247

14 Interests in Joint Ventures 265

15 Business Combinations and Consolidated Financial Statements 281

16 Shareholders’ Equity 373

17 Share-Based Payment 401

18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439

19 Employee Benefits 473

20 Revenue Recognition, Including Construction Contracts 511

21 Government Grants 549

22 Leases 561

23 Foreign Currency 613

24 Financial Instruments 643

25 Fair Value 737

26 Income Taxes 755

27 Earnings Per Share 789

28 Operating Segments 807

29 Related-Party Disclosures 823

30 Accounting and Reporting by Retirement Benefit Plans 835

31 Agriculture 843

32 Extractive Industries 855

33 Accounting for Insurance Contracts 863

34 Interim Financial Reporting 873

35 Inflation and Hyperinflation 911

36 First-Time Adoption of International Financial Reporting Standards 935

Appendix A: Disclosure Checklist 965

Index 1045

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