Normal view MARC view ISBD view

International GAAP 2017: generally accepted accounting practice under international financial reporting standards

By: The International Financial Reporting Group of EY.
Publisher: West Sussex John Wiley & Sons 2017Description: 3 v.; 4462 p.; 26cm.ISBN: 9781119344483.Subject(s): Generally accepted accounting principles (GAAP) | International accounting standards | International financial reporting standards (IFRS) | Financial statements | Reporting
Contents:
Volume 1: International GAAP -- The ISAB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements -- Consolidated procedures and non-controlling interests -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Joint arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Huperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Constructive contracts (IAS 11) -- Volume 2: Leases (IAS 17) -- Leases (IFRS 16) -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition (IAS 18) -- Revenue from contracts with customers (IFRS 15) -- Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- Volume 3: Introduction -- Definitions and scope -- Derivatives and embedded derivatives -- Financial liabilities and equity -- Classification (IAS 39) -- Classification (IFRS 9) -- Recognition and initial measurement -- Subsequent measurement (IAS 39) -- Subsequent measurement ( IFRS 9) -- Derecognition -- Hedge accounting (IAS 39) -- Hedge accounting (IFRS 9) -- Presentation and disclosure -- Insurance contracts.
Summary: International GAAP 2017 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.
Item type Home library Call number Status Notes Date due Barcode Item reserves
Book Book Australia
Volume 3 009 ERN 2017 (Browse shelf) Not for loan V. 3 CA012106
Book Book Australia
Volume 1 009 ERN 2017 (Browse shelf) Not for loan V. 1 CA012144
Book Book Australia
Volume 2 009 ERN 2017 (Browse shelf) Not for loan V. 2 CA012112
Total reserves: 0

Volume 1: International GAAP -- The ISAB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements -- Consolidated procedures and non-controlling interests -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Joint arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Huperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Constructive contracts (IAS 11) -- Volume 2: Leases (IAS 17) -- Leases (IFRS 16) -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition (IAS 18) -- Revenue from contracts with customers (IFRS 15) -- Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- Volume 3: Introduction -- Definitions and scope -- Derivatives and embedded derivatives -- Financial liabilities and equity -- Classification (IAS 39) -- Classification (IFRS 9) -- Recognition and initial measurement -- Subsequent measurement (IAS 39) -- Subsequent measurement ( IFRS 9) -- Derecognition -- Hedge accounting (IAS 39) -- Hedge accounting (IFRS 9) -- Presentation and disclosure -- Insurance contracts.

International GAAP 2017 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.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

Powered by Koha

Powered by Koha