خرید و دانلود نسخه کامل کتاب Pocketbook of IFRS for Energy & Infrastructure Sector: A Practical, Sector‑Focused Guide to Applying IFRS in Power, Energy, and Infrastructure Projects

Pocketbook of IFRS for Energy & Infrastructure SectorA Practical, Sector‑Focused Guide to Applying IFRS in Power, Energy, and Infrastructure ProjectsInternational Financial Reporting Standards (IFRS) are complex by nature—but their application becomes even more challenging in energy and infrastructure sectors, where long‑term contracts, heavy capital investment, regulatory frameworks, and project financing dominate financial reporting.The Pocketbook of IFRS for Energy & Infrastructure Sector is designed specifically to address this challenge. It translates global IFRS principles into clear, practical, and sector‑relevant guidance for professionals working in power, renewable energy, oil and gas, utilities, roads, ports, airports, and large infrastructure projects.This book bridges the critical gap between generic IFRS theory and real‑world application in capital‑intensive, regulation‑driven industries.Why This Book Is EssentialEnergy and infrastructure entities face unique accounting issues such as service concession arrangements, EPC and BOT contracts, power purchase agreements, regulatory deferral accounts, impairment of large assets, decommissioning obligations, and long‑term financing structures.It provides a structured, concise, and practical reference that helps you apply IFRS accurately, consistently, and confidently—whether you are preparing financial statements, reviewing audit positions, transitioning from local GAAP, or studying for professional exams. What You Will LearnApplication of IFRS 15 Revenue from Contracts with Customers in EPC, PPP, BOT, BOOT, and annuity‑based infrastructure projectsAccounting for service concession arrangements (IFRIC 12) commonly used in roads, ports, airports, and utilitiesTreatment of leases under IFRS 16 for power plants, transmission infrastructure, land use rights, and equipmentCapitalization of borrowing costs under IAS 23 in long‑term project finance structuresImpairment testing of large infrastructure and energy assets under IAS 36Fair value measurement under IFRS 13 in asset valuation and financial reportingFinancial instruments and hedging under IFRS 9, including long‑term debt and derivativesRegulatory deferral accounts under IFRS 14, relevant to regulated utilitiesProvisions, decommissioning, and restoration obligations under IAS 37Consolidation, joint arrangements, and disclosures relevant to infrastructure SPVsUpdated presentation and disclosure concepts following IFRS 18, replacing IAS 1Reduced disclosure requirements for subsidiaries under IFRS 19ESG considerations and sustainability‑related reporting relevant to energy and infrastructure entitiesKey Features of the BookSector‑specific focus exclusively on Energy and InfrastructureClear summaries of IAS, IFRS, and IFRIC interpretationsPractical illustrations and case‑based explanationsMultiple Choice Questions (MCQs) for revision and assessmentGlobal IFRS compliance checklist useful for audits and reviewsWritten in a concise, easy‑to‑navigate pocketbook formatWho Should Read This Book?Finance professionals working in power, energy, oil and gas, renewables, utilities, and infrastructureCFOs, financial controllers, project finance teams, and accounting managersAuditors, consultants, and valuation professionals handling infra and energy clientsStudents pursuing CA, ACCA, CPA, CMA, MBA (Finance), M.Com, or IFRS certificationsAcademicians and trainers teaching applied IFRSMaster IFRS for Energy and Infrastructure with clarity, confidence, and compliance.