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Deloitte iGAAP 2019 Volume A: A guide to IFRS reporting

Deloitte iGAAP 2019 Volume A: A guide to IFRS reporting

Author: Deloitte Touche Tohmatsu
Publisher: Croner-i
ISBN: 9781788872607
Published In: February 2019
Format: Paperback (2 volumes) , 3250 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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This two-part volume covers all IFRS Standards other than those dealing exclusively with financial instruments Guidance from expert authors focuses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and for their advisers. Separate, complementary titles deal with accounting for financial instruments under IFRS 9 (Volume B) and IAS 39 (Volume C).

Updates include:

the revised Conceptual Framework for Financial Reporting issued in May 2018, together with the consequential Amendments to References to the Conceptual Framework in IFRS Standards
recent amendments to IFRS Standards including IAS 19 Employee Benefits and IAS 28 Investments in Associates and Joint Ventures
amendments to Standards arising from the Annual Improvements to IFRS Standards 2015-2017 Cycle

About Deloitte's iGAAP manuals:

Deloitte’s iGAAP manuals, published by Croner-i, are the authoritative, up-to-date and trusted guides to financial reporting requirements. With an emphasis on presenting information as clearly as possible, Deloitte manuals are highly practical with illustrated examples throughout. Together, they provide a complete and comprehensive reference source for reporting under IFRS Standards.

Written by Deloitte’s technical experts and designed for both professional advisers and businesses, Deloitte manuals provide the most detailed and up-to-date guidance available – helping you prepare or audit financial statements with complete confidence.

The 2019 manuals cover IFRS Standards extant at 1 September 2018, including:

the revised Conceptual Framework for Financial Reporting issued in May 2018
recent amendments and annual improvements to IFRS Standards
the requirements of IFRS 9 Financial Instruments
hedge accounting under IAS 39 Financial Instruments: Recognition and Measurement applicable to those entities that transitioned to IFRS 9 but have chosen to continue applying the hedge accounting requirements of IAS 39.