International GAAP 2019
(Sprache: Englisch)
International GAAP(r) 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved...
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Klappentext zu „International GAAP 2019 “
International GAAP(r) 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.The 2019 edition of International GAAP(r) has been fully revised and updated in order to:
Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers).
Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases).
Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB's Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard.
Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event.
Address amended standards and new interpretations issued since the preparation of the 2018 edition.
Explain the many other initiatives that are currently being
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discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements.
Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book's authors in dealing with current issues.
Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book's authors in dealing with current issues.
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Inhaltsverzeichnis zu „International GAAP 2019 “
Volume 11 International GAAP 12 The IASB's Conceptual Framework 353 Presentation of financial statements and accounting policies 1074 Non-current assets held for sale and discontinued operations 1815 First-time adoption 2096 Consolidated financial statements 3577 Consolidation procedures and non-controlling interests 4638 Separate and individual financial statements 5319 Business combinations 58710 Business combinations under common control 70511 Investments in associates and joint ventures 74512 Joint arrangements ... 82313 Disclosure of interests in other entities 87514 Fair value measurement 93115 Foreign exchange 110516 Hyperinflation 117517 Intangible assets 120918 Property, plant and equipment 129319 Investment property 134920 Impairment of fixed assets and goodwill 142121 Capitalisation of borrowing costs 154722 Inventories 1575Index of extracts from financial statements index 1Index of standards index 7Index index 105Volume 223 Leases (IAS 17) 160124 Leases (IFRS 16) 168525 Government grants 177126 Service concession arrangements 179327 Provisions, contingent liabilities and contingent assets 186328 Revenue 195729 Income taxes 233330 Share-based payment 249931 Employee benefits 276132 Operating segments 284333 Earnings per share 288734 Events after the reporting period 294135 Related party disclosures 296136 Statement of cash flows 299737 Interim financial reporting 304338 Agriculture 312739 Extractive industries 3179Index of extracts from financial statements index 1Index of standards index 7Index index 105Volume 340 Financial instruments: Introduction 340141 Financial instruments: Definitions and scope 340942 Financial instruments: Derivatives and embedded derivatives 344343 Financial instruments: Financial liabilities and equity 348344 Financial instruments: Classification 359145 Financial instruments: Recognition and initial measurement 365746 Financial instruments: Subsequent measurement 368147 Financial instruments: Impairment 371948 Financial
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instruments: Derecognition 387549 Financial instruments: Hedge accounting 396350 Financial instruments: Presentation and disclosure 416351 Insurance contracts (IFRS 4) 427752 Insurance contracts (IFRS 17) 4419Index of extracts from financial statements index 1Index of standards index 7Index index 105
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Autoren-Porträt von Ernst & Young LLP
Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countires. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their cllients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world.
Bibliographische Angaben
- Autor: Ernst & Young LLP
- 2019, 1. Auflage., 5328 Seiten, Maße: 19,5 x 26,1 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1119557763
- ISBN-13: 9781119557760
Sprache:
Englisch
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