International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards

Przednia okładka
John Wiley & Sons, 21 cze 2013 - 4304

International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides 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 international financial reporting.

Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical 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 2013 edition of International GAAP® has been fully revised and updated in order to:

  • Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits).
  • Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice.
  • Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues.

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Spis treści

International GAAP
The lASBs Conceptual Framework
The lASBs conceptual framework
Presentation of financial statements and accounting policies
Noncurrent assets held for sale
discontinued operations
Firsttime adoption
Consolidated financial statements IAS
Extractive industries Vlmh
Financial instruments Introduction
Financial instruments Definitions and scope
Financial instruments Derivatives and embedded derivatives
Financial instruments Financial liabilities
equity
Financial instruments Classification IAS
Financial instruments Classification IFRS

Consolidated financial statements IFRS
Consolidation procedures and noncontrolling interests
Separate and individual financial statements
Business combinations
measurement
Related party disclosures
Statement of cash flows
Interim financial reporting
Agriculture
Financial instruments Recognition and initial
Financial instruments Subsequent
measurement
Financial instruments Derecognition
Financial instruments Hedge accounting
Financial instruments Presentation
Insurance contracts
Index of extracts from financial statements

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Informacje o autorze (2013)

Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countries. 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 clients. 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.

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