| Description |
1 online resource |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
"International GAAP 2020 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 financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues."--Amazon.com viewed May 20, 2020 |
| Contents |
Volume 1 -- Chapter 1 International GAAP -- Chapter 2 The IASB's Conceptual Framework -- Chapter 3 Presentation of financial statements and accounting policies -- Chapter 4 Non-current assets held for sale and discontinued operations -- Chapter 5 First-Time Adoption -- Chapter 6 Consolidated Financial Statements -- Chapter 7 Consolidation Procedures and Non-Controlling Interests -- Chapter 8 Separate and Individual Financial Statements -- Chapter 9 Business Combinations -- Chapter 10 Business Combinations Under Common Control -- Chapter 11 Investments in Associates and Joint Ventures -- Chapter 12 Joint Arrangements -- Chapter 13 Disclosure of Interests in Other Entities -- Show Subsections -- Chapter 14 Fair value measurement -- Chapter 15 Foreign Exchange -- Chapter 16 Hyperinflation -- Chapter 17 Intangible Assets -- Chapter 18 Property, Plant and Equipment -- Chapter 19 Investment Property -- Chapter 20 Impairment of Fixed Assets and Goodwill -- Chapter 21 Capitalisation of Borrowing Costs -- Chapter 22 Inventories -- Volume 2 -- Chapter 23 Leases -- Chapter 24 Government Grants -- Chapter 25 Service Concession Arrangements -- Chapter 26 Provisions, Contingent Liabilities and Contingent Assets -- Chapter 27 Revenue: Introduction and Scope -- Chapter 28 Revenue: Identify the Contract and Performance Obligations -- Chapter 29 Revenue: Determine and Allocate the Transaction Price -- Chapter 30 Revenue: Recognition -- Chapter 31 Revenue: Licences, Warranties and Contract Costs -- Chapter 32 Revenue: Presentation and Disclosure -- Chapter 33 Income Taxes |
|
Chapter 34 Share-based Payment -- Chapter 35 Employee Benefits -- Chapter 36 Operating Segments -- Chapter 37 Earnings Per Share -- Chapter 38 Events After the Reporting Period -- Chapter 39 Related Party Disclosures -- Volume 3 -- Chapter 40 Statement of Cash Flows -- Chapter 41 Interim Financial Reporting -- Chapter 42 Agriculture -- Chapter 43 Extractive Industries -- Chapter 44 Financial Instruments: Introduction -- Chapter 45 Financial Instruments: Definitions and scope -- Chapter 46 Financial Instruments: Derivatives and Embedded Derivatives -- "Chapter 47 Financial Instruments: Financial liabilities and equity -- Chapter 48 Financial Instruments: Derecognition -- Chapter 49 Financial Instruments: Recognition and Initial Measurement -- Chapter 50 Financial Instruments: Subsequent Measurement -- Chapter 51 Financial Instruments: Impairment -- Chapter 52 Financial Instruments: Derecognition -- Chapter 53 Financial Instruments: Hedge Accounting -- Chapter 54 Financial Instruments: Presentation and Disclosure -- Chapter 55 Insurance Contracts (IFRS 4) -- Chapter 56 Insurance Contracts (IFRS 17) -- Index of extracts from financial statements -- Index of standards -- Index. |
| Subject |
Accounting -- Standards.
|
|
Comptabilité -- Normes. |
|
Accounting -- Standards |
| Added Author |
Ernst & Young.
|
| Other Form: |
Print version: 1119669944 9781119669944 (OCoLC)1140138492 |
| ISBN |
1119669936 (electronic book) |
|
9781119669937 (electronic bk.) |
|
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