Deloitte iGAAP 2012: A Guide to IFRS Reporting (Volume A - International)
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Deloitte iGAAP 2012 - A Guide to IFRS Reporting (Volume A - International)

By Deloitte Touche Tohmatsu
LexisNexis U.K. December 2011

Specifications

ISBN-13
9780754542001
Publisher
LexisNexis U.K.
Publication
December 2011
Format
Paperback (2 volumes)
Jurisdiction
International ? Countri(es) for reference only

Details

Focusing solely on standards and interpretations from the IASB and updated with the latest pronouncements, iGAAP 2012 is the definitive guide for the global application of IFRS. This practical book provides guidance and worked examples in a principles-based approach.

Comes in two volumes!
This book interprets International Financial Reporting Standards, sets them into context and provides insights into how complex practical issues should be resolved.
New to the 2012 edition of A Guide to IFRS:
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 12 Disclosure of Interests in other Entities
  • IFRS 13 Fair Value Measurement
  • IFRIC 12 Service Concession Arrangements
  • Practice Statement Management Commentary which sets out a non-binding framework for the presentation of management commentary to accompany IFRS financial statements.
Complex technical issues are explained in a simple manner, which will help you deal with the day-to-day task of implementing IFRS.
Deloitte clearly state the best accountancy treatment in specific situations – providing clarity for the reader on complex demanding topics. The result is this definitive two volume reference to reporting under the strict requirements of full IFRS.
Other new guidance:
  • First two chapters of the IASB’s Conceptual Framework for Financial Reporting issued in September 2010 - Chapter 1 The objective of general purpose financial reporting and Chapter 3 Qualitative characteristics of useful financial information.
  • Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards
  • Amendments to IAS 12 Income Taxes
  • Amendments to IAS 1 Presentation of Financial Statements
  • A revised version of IAS 19 Employee Benefits

 

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