Description
International GAAP 2019
Author: Ernst & Young LLP
Language: EnglishSubject for International GAAP 2019 :
Keywords
IFRS 2018; IFRS guide; IFRS reference; IFRS resources; IFRS standards; IFRS applications; IFRS implementation; IFRS issues; IFRS questions; IFRS problems; IFRS interpretation; EY IFRS; Ernst & Young IFRS; GAAP standards; GAAP guidelines; US GAAP; GAAP vs IFRS; IFRS authoritative reference; IFRS reference set; updated IFRS; new IFRS standards; financial reporting; global reporting standards; US GAAP reconciliation; global IFRS; International Financial Reporting Standards; IFRS policy; practic
Approximative price 225.69 €
In Print (Delivery period: 12 days).
Add to cart the book of Ernst & Young LLP5328 p. · 15.2x25.4 cm · Paperback
Description
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International GAAP® 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® 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 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.
Volume
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
7 Consolidation procedures and non-controlling interests
8 Separate and individual financial statements
9 Business combinations
10 Business combinations under common control
11 Investments in associates and joint ventures
12 Joint arrangements ...
13 Disclosure of interests in other entities
14 Fair value measurement
15 Foreign exchange
16 Hyperinflation
17 Intangible assets
18 Property, plant and equipment
19 Investment property
20 Impairment of fixed assets and goodwill
21 Capitalisation of borrowing costs
22 Inventories
Index of extracts from financial statements index
Index of standards index
Index index
Volume
23 Leases (IAS 17)
24 Leases (IFRS 16)
25 Government grants
26 Service concession arrangements
27 Provisions, contingent liabilities and contingent assets
28 Revenue
29 Income taxes
30 Share-based payment
31 Employee benefits
32 Operating segments
33 Earnings per share
34 Events after the reporting period
35 Related party disclosures
36 Statement of cash flows
37 Interim financial reporting
38 Agriculture
39 Extractive industries
Index of extracts from financial statements index
Index of standards index
Index index
Volume
40 Financial instruments: Introduction
41 Financial instruments: Definitions and scope
42 Financial instruments: Derivatives and embedded derivatives
43 Financial instruments: Financial liabilities and equity
44 Financial instruments: Classification
45 Financial instruments: Recognition and initial measurement
46 Financial instruments: Subsequent measurement
47 Financial instruments: Impairment
48 Financial instruments: Derecognition
49 Financial instruments: Hedge accounting
50 Financial instruments: Presentation and disclosure
51 Insurance contracts (IFRS 4)
52 Insurance contracts (IFRS 17)
Index of extracts from financial statements index
Index of standards index
Index index
The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world.
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International GAAP 2021 199.06 €