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