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.…mehr
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 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.
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Volume 1 1 International GAAP 1 2 The IASB's Conceptual Framework 35 3 Presentation of financial statements and accounting policies 107 4 Non-current assets held for sale and discontinued operations 181 5 First-time adoption 209 6 Consolidated financial statements 357 7 Consolidation procedures and non-controlling interests 463 8 Separate and individual financial statements 531 9 Business combinations 587 10 Business combinations under common control 705 11 Investments in associates and joint ventures 745 12 Joint arrangements ... 823 13 Disclosure of interests in other entities 875 14 Fair value measurement 931 15 Foreign exchange 1105 16 Hyperinflation 1175 17 Intangible assets 1209 18 Property, plant and equipment 1293 19 Investment property 1349 20 Impairment of fixed assets and goodwill 1421 21 Capitalisation of borrowing costs 1547 22 Inventories 1575 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105 Volume 2 23 Leases (IAS 17) 1601 24 Leases (IFRS 16) 1685 25 Government grants 1771 26 Service concession arrangements 1793 27 Provisions, contingent liabilities and contingent assets 1863 28 Revenue 1957 29 Income taxes 2333 30 Share-based payment 2499 31 Employee benefits 2761 32 Operating segments 2843 33 Earnings per share 2887 34 Events after the reporting period 2941 35 Related party disclosures 2961 36 Statement of cash flows 2997 37 Interim financial reporting 3043 38 Agriculture 3127 39 Extractive industries 3179 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105 Volume 3 40 Financial instruments: Introduction 3401 41 Financial instruments: Definitions and scope 3409 42 Financial instruments: Derivatives and embedded derivatives 3443 43 Financial instruments: Financial liabilities and equity 3483 44 Financial instruments: Classification 3591 45 Financial instruments: Recognition and initial measurement 3657 46 Financial instruments: Subsequent measurement 3681 47 Financial instruments: Impairment 3719 48 Financial instruments: Derecognition 3875 49 Financial instruments: Hedge accounting 3963 50 Financial instruments: Presentation and disclosure 4163 51 Insurance contracts (IFRS 4) 4277 52 Insurance contracts (IFRS 17) 4419 Index of extracts from financial statements index 1 Index of standards index 7 Index index 105
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