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Coming Soon Ernst & Young's International GAAP 2021

Ernst & Young's International GAAP 2021

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119772439
  • Published In: December 2020
  • Format: Paperback (3 volumes) , 5440 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 2,200.00

HKD 1,980.00 Save HKD 220.00 (10%)

Delivery Time: around 3 weeks ?Extra 2-10 working days for address outside Hong Kong
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  • Description 
  • Contents 
  • Author 
  • Details

    International GAAP 2021 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 financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.

  • 1 International GAAP 1

    2 The IASB’s Conceptual Framework 37

    3 Presentation of financial statements and accounting policies 109

    4 Non-current assets held for sale and discontinued operations 183

    5 First-time adoption 213

    6 Consolidated financial statements 357

    7 Consolidation procedures and non-controlling interests 463

    8 Separate and individual financial statements 535

    9 Business combinations 597

    10 Business combinations under common control 719

    11 Investments in associates and joint ventures 765

    12 Joint arrangements 845

    13 Disclosure of interests in other entities 899

    14 Fair value measurement 951

    15 Foreign exchange 1125

    16 Hyperinflation 1197

    17 Intangible assets 1231

    18 Property, plant and equipment 1317

    19 Investment property 1375

    20 Impairment of fixed assets and goodwill 1447

    21 Capitalisation of borrowing costs 1579

    22 Inventories 1609

    Index of extracts from financial statements 1

    Index of standards 7

    Index 105

    Volume 2

    23 Leases 1635

    24 Government grants 1733

    25 Service concession arrangements 1755

    26 Provisions, contingent liabilities and contingent assets 1827

    27 Revenue: Introduction and scope 1917

    28 Revenue: Identify the contract and performance obligations 1953

    29 Revenue: Determine and allocate the transaction price 2053

    30 Revenue: Recognition 2143

    31 Revenue: Licences, warranties and contract costs 2201

    32 Revenue: Presentation and disclosure 2271

    33 Income taxes 2319

    34 Share-based payment 2493

    35 Employee benefits 2755

    36 Operating segments 2841

    37 Earnings per share 2883

    38 Events after the reporting period 2937

    39 Related party disclosures 2957

    40 Statement of cash flows 2995

    41 Interim financial reporting 3045

    42 Agriculture 3125

    43 Extractive industries 3181

    Index of extracts from financial statements 1

    Index of standards 7

    Index 105

    Volume 3

    44 Financial instruments: Introduction 3425

    45 Financial instruments: Definitions and scope 3433

    46 Financial instruments: Derivatives and embedded derivatives 3469

    47 Financial instruments: Financial liabilities and equity 3511

    48 Financial instruments: Classification 3619

    49 Financial instruments: Recognition and initial measurement 3681

    50 Financial instruments: Subsequent measurement 3705

    51 Financial instruments: Impairment 3743

    52 Financial instruments: Derecognition 3901

    53 Financial instruments: Hedge accounting 3993

    54 Financial instruments: Presentation and disclosure 4203

    55 Insurance contracts (IFRS 4) 4325

    56 Insurance contracts (IFRS 17) 4469

    Index of extracts from financial statements 1

    Index of standards 7

    Index 105

  • Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countires. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their cllients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.
    The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world.

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