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Deloitte iGAAP 2015 Volume A: A guide to IFRS reporting (Parts 1 & 2)

Deloitte iGAAP 2015 Volume A: A guide to IFRS reporting (Parts 1 & 2)

Author: Deloitte Touche Tohmatsu
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: DIGAAPA15
Published In: February 2015
Format: Paperback (2 volumes) , 1339 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description

Details

This two-part volume covers all IFRSs other than those dealing exclusively with financial instruments. It has been updated for the new revenue recognition Standard, IFRS 15, and more minor amendments to other Standards, as well as including for the first time guidance on Integrated Reporting. The guidance from expert authors focusses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and their advisers.

Separate, complementary titles deal with accounting for financial instruments under IFRS 9 (Volume B) and IAS 39 (Volume C).

Chapter listing for this title:

Conceptual framework for financial reporting
First-time adoption of IFRSs
Presentation of financial statements
Accounting policies, changes in accounting estimates and errors
Fair value measurement
Property, plant and equipment
Investment property
Intangible assets
Impairment of assets
Inventories
Provisions, contingent liabilities and contingent assets
Income taxes
Revenue from contracts with customers
Employee benefits
Share-based payment
Leases
Borrowing costs
The effects of changes in foreign exchange rates
Non-current assets held for sale and discontinued operations
Statement of cash flows
Events after the reporting period
Related party disclosures
Consolidated financial statements
Business combinations
Investments in associates and joint ventures
Joint arrangements
Disclosure of interests in other entities
Separate financial statements
Operating segments
Earnings per share
Interim financial reporting
Management commentary
Integrated reporting
Service concession arrangements
Government grants
Financial reporting in hyperinflationary economies
Agriculture
Insurance contracts
Exploration for and evaluation of mineral resources
Accounting and reporting by retirement benefit plans
Revenue (IAS 18)
Construction contracts (IAS 11)
Service concession arrangements (entities applying IAS 18 and IAS 11)
IFRS for small and medium-sized entities
Regulatory deferral accounts