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International GAAP 2021

By Ernst & Young LLP

Product Image: International GAAP 2021

International GAAP 2021

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Description
International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: - 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 Index of extracts from financial statements for all three volumes
Index of standards for all three volumes
Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap
Product details
Binding:
Paperback
Edition:
1
Number of Pages:
5760
Release Date:
2020-12-18
Publication Date:
2021-03-08
Publisher:
Wiley
Languages:
Original: English
ISBN10:
1119772435
ISBN13:
9781119772439
GPSR Manufacturer Reference:
[email protected]
Weight:
5743 g
Height:
192 cm
Width:
283 cm
Thickness:
162 cm
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