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International GAAP 2018 : generally accepted accounting practice under international financial reporting standards / by EY

By: Ernst & Young.
Publisher: Chichester, U.K. : Wiley, 2018Description: xxii, 4866 p. ; 1 electronic resource.ISBN: 9781119463726.Subject(s): International accounting standards | International financial reporting standards | Financial statements | ReportingOnline resources: Download as an eBook
Contents:
International GAAP -- The IASB’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 -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- 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 -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts (IAS 11) -- 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 -- Financial instruments - Introduction -- Financial instruments - Definitions and scope -- Financial instruments - Derivatives and embedded derivatives -- Financial instruments - Financial liabilities and equity -- Financial instruments - Classification (IAS 39) -- Financial instruments - Classification (IFRS 9) -- Financial instruments - Recognition and initial measurement -- Financial instruments - Subsequent measurement (IAS 39) -- Financial instruments - Subsequent measurement (IFRS 9) -- Financial instruments - Derecognition -- Financial instruments - Hedge accounting (IAS 39) -- Financial instruments - Hedge accounting (IFRS 9) -- Financial instruments - Presentation and disclosure -- Insurance contracts (IFRS 4) -- Insurance contracts (IFRS 17).
Summary: Provides a comprehensive guide to the interpretation and implementation of IFRS, sets IFRS in a relevant business context, and provides insights into how complex practical issues can be resolved in the real world of global financial reporting.
Item type Home library Call number URL Status Notes Date due Item reserves
EBook EBook International
EBL Ebook (Browse shelf) Link to resource eBook Available as an ebook here
Total holds: 0

International GAAP -- The IASB’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 -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- 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 -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts (IAS 11) -- 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 -- Financial instruments - Introduction -- Financial instruments - Definitions and scope -- Financial instruments - Derivatives and embedded derivatives -- Financial instruments - Financial liabilities and equity -- Financial instruments - Classification (IAS 39) -- Financial instruments - Classification (IFRS 9) -- Financial instruments - Recognition and initial measurement -- Financial instruments - Subsequent measurement (IAS 39) -- Financial instruments - Subsequent measurement (IFRS 9) -- Financial instruments - Derecognition -- Financial instruments - Hedge accounting (IAS 39) -- Financial instruments - Hedge accounting (IFRS 9) -- Financial instruments - Presentation and disclosure -- Insurance contracts (IFRS 4) -- Insurance contracts (IFRS 17).

Provides a comprehensive guide to the interpretation and implementation of IFRS, sets IFRS in a relevant business context, and provides insights into how complex practical issues can be resolved in the real world of global financial reporting.

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