(eBook PDF) International GAAP 2019 by Ernst & Young LLP – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1119557763
- ISBN-13 : 978-1119557760
- Author: Ernst & Young LLP
International GAAP 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing 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 IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the 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.
Table contents:
1 FRS 100 – Application of financial reporting requirements
2 FRS 101 – Reduced disclosure framework
3 Scope of FRS 102
4 Concepts and pervasive principles
5 FRS 102 – Small entities
6 Presentation of financial statements
7 Statement of cash flows
8 Consolidated and separate financial statements
9 Accounting policies, estimates and errors
10 Financial instruments
11 Inventories
12 Investments in associates
13 Investments in joint ventures
14 Investment property
15 Property, plant and equipment
16 Intangible assets other than goodwill
17 Business combinations and good will
18 Leases
19 Provisions and contingencies
20 Revenue
21 Government grants
22 Borrowing costs
23 Share-based payment
24 Impairment of assets
25 Employee benefits
26 Income tax
27 Foreign currency translation
28 Hyperinflation
29 Events after the end of the reporting period
30 Related party disclosures
31 Specialised activities
32 Transition to FRS 102
33 FRS 103 – Insurance contracts
34 FRS 104 – Interim financial reporting
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