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
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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.