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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
Contents:
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).
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 issues can be resolved in the real world of global financial reporting. Updated to reflect changes to standards in 2019.
Item type Home library Call number URL Status Notes Date due Barcode Item reserves
EBook EBook International
ProQuest eBook (Browse shelf) Link to resource eBook Available as an ebook here
Total reserves: 0

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.

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