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Wiley IFRS 2014


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Table of Contents

Preface vii About the Authors ix 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 Statements 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 183 11 Intangible Assets 191 12 Investment Property 221 13 Impairment and Noncurrent Assets Held for Sale 233 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements 253 15 Business Combinations 307 16 Shareholders' Equity 359 17 Share-Based Payment 385 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 421 19 Employee Benefits 453 20 Revenue Recognition, Including Construction Contracts 475 21 Government Grants 511 22 Leases 523 23 Foreign Currency 577 24 Financial Instruments 609 25 Fair Value 711 26 Income Taxes 731 27 Earnings Per Share 769 28 Operating Segments 787 29 Related-Party Disclosures 805 30 Accounting and Reporting by Retirement Benefit Plans 819 31 Agriculture 827 32 Extractive Industries 841 33 Accounting for Insurance Contracts 851 34 Interim Financial Reporting 863 35 Inflation and Hyperinflation 885 36 First-Time Adoption of International Financial Reporting Standards 907 Appendix A: Disclosure Checklist 939 Index 1033

About the Author

BRUCE MACKENZIE , CA (SA), FCCA RA, JSE Registered IFRS(R) Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (, a global IFRS(R) consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS(R) Centers of Excellence. DANIE COETSEE , CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses. TAPIWA NJIKIZANA , CA (SA), RA, JSE Registered IFRS(R) Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen. RAYMOND CHAMBOKO , CA (SA), JSE Registered IFRS(R) 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. EDWIN SELBST , CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.

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