International GAAP, 2010: Generally Accepted Accounting Practice under International Financial Reporting Standards (IFRS)

Overview

International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into 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 international financial reporting.

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Overview

International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into 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 international financial reporting.

Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set 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.

The 2013 edition of International GAAP® has been fully revised and updated in order to:

  • Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits).
  • Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice.
  • Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues.

This online edition is available through a 12-month subscription and features include the ability to:

- Navigate

- Print and bookmark chapters and sections

- Search showing search terms highlighted in the text

- Format search results and set the length of display

- Save frequent searches

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Product Details

  • ISBN-13: 9780470688007
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 3/15/2010
  • Edition number: 2
  • Pages: 3872
  • Product dimensions: 7.50 (w) x 10.20 (h) x 4.00 (d)

Table of Contents

Volume 1

1 The development of International GAAP.

2 The quest for a conceptual framework for financial reporting.

3 Presentation of financial statements and accounting policies.

4 Non-current assets held for sale and discontinued operations.

5 First-time adoption.

6 Consolidated financial statements.

7 Consolidation procedures and non-controlling interests.

8 Separate and individual financial statements.

9 Business combinations.

10 Common control business combinations.

11 Associates.

12 Joint ventures.

13 Foreign exchange.

14 Hyperinflation.

15 Intangible assets.

16 Property, plant and equipment.

17 Investment property.

18 Impairment of fixed assets and goodwill.

19 Capitalisation of borrowing costs.

20 Inventories.

21 Construction contracts.

22 Leases.

23 Transactions with governments: grants service concession arrangements.

24 Provisions, contingent liabilities and contingent assets.

Index of extracts from financial statements.

Index of standards.

Index.

Volume 2

26 Income taxes.

27 Share-based payment.

28 Employee benefits.

29 Financial instruments: introduction.

30 Financial instruments: Recognition, derecognizing and offset.

31 Financial instruments: Financial liabilities and equity.

32 Financial instruments: Measurement.

33 Financial instruments: Hedge accounting.

34 Financial instruments: Disclosures.

35 Operating segments.

36 Earnings per share.

37 Events after the reporting period.

38 Related party disclosures.

39 Statement of cash flows.

40 Interim financial reporting.

41 Agriculture.

42 Extractive industries.

43 Insurance contracts.

Index of extracts from financial statements.

Index of standards.

Index.

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