International GAAP 2020 : generally accepted accounting practice under international financial reporting standards / by EY
By: Ernst & Young.Publisher: Chichester, U.K. : Wiley, 2020Edition: Global edition 15.Description: xxii, 4712 p. ; 1 electronic resource.ISBN: 9781119669944.Subject(s): International accounting standards | International financial reporting standards | Financial statements | ReportingOnline resources: Download as an eBook
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VOLUME 1: 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 -- Business combinations under common control -- 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. VOLUME 2: Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue: introduction and scope -- Revenue: identify the contract and performance obligations -- Revenue: determine and allocate the transaction price -- Revenue: recognition -- Revenue: licences, warranties and contract costs -- Revenue: presentation and disclosure -- 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: Financial instruments: introduction -- Financial instruments: definitions and scope -- Financial instruments: derivatives and embedded derivatives -- Financial instruments: financial liabilities and equity -- Financial instruments: classification -- Financial instruments: recognition and initial measurement -- Financial instruments: subsequent measurement -- Financial instruments: impairment -- Financial instruments: derecognition -- Financial instruments: hedge accounting -- 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 issues can be resolved in the real world of global financial reporting. Updated to reflect changes to standards in 2019.