Wiley CPE - Continuing Professional Education

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Volume 1 Table of Contents:
  1. International GAAP
  2. The IASB's Conceptual Framework
  3. Presentation of financial statements and accounting policies
  4. Non-current assets held for sale and discontinued operations
  5. First-time adoption
  6. Consolidated financial statements (IAS 27)
  7. Consolidated financial statements (IFRS 10)
  8. Consolidation procedures and non-controlling interests
  9. Separate and individual financial statements
  10. Business combinations
  11. Common control business combinations
  12. Investments in associates and joint ventures
  13. Joint ventures (IAS 31)
  14. Joint arrangements (IFRS 11)
  15. Disclosure of interests in other entities
  16. Fair value measurement (IFRS 13)
  17. Foreign exchange
  18. Hyperinflation
  19. Intangible assets
  20. Property, plant and equipment
  21. Investment property

Index of extracts from financial statements for the three volumes

Index of standards for the three volumes

Index for the three volumes

Volume 2 Table of Contents:
  1. Impairment of fixed assets and goodwill
  2. Capitalisation of borrowing costs
  3. Inventories
  4. Construction contracts
  5. Leases
  6. Government grants
  7. Service concession arrangements
  8. Provisions, contingent liabilities and contingent assets
  9. Revenue recognition
  10. Income taxes
  11. Share-based payment
  12. Employee benefits
  13. Operating segments
  14. Earnings per share
  15. Events after the reporting period
  16. Related party disclosures
  17. Statement of cash flows
  18. Interim financial reporting
  19. Agriculture
  20. Extractive industries

Index of extracts from financial statements for the three volumes

Index of standards for the three volumes

Index for the three volumes

Volume Three Table of Contents:
  1. Financial instruments: Introduction
  2. Financial instruments: Definitions and scope
  3. Financial instruments: Derivatives and embedded derivatives
  4. Financial instruments: Financial liabilities and equity
  5. Financial instruments: Classification (IAS 39)
  6. Financial instruments: Classification (IFRS 9)
  7. Financial instruments: Recognition and initial measurement
  8. Financial instruments: Subsequent measurement
  9. Financial instruments: Derecognition
  10. Financial instruments: Hedge accounting
  11. Financial instruments: Presentation and disclosure
  12. Insurance contracts

Index of extracts from financial statements for the three volumes

Index of standards for the three volumes

Index for the three volumes