KPMG's Insights into IFRS 2016/2017 Practical Guide To International Financial Reporting Standards, 13th Edition

Name: KPMG's Insights into IFRS 2016/2017
Brand: Sweet & Maxwell U.K.
SKU: 9780414057456
Price: 2223.24 HKD
Availability: OutOfStock
Author: KPMG
ISBN: 9780414057456

By KPMG

Sweet & Maxwell U.K. October 2016

Specifications

ISBN-13: 9780414057456
Publisher: Sweet & Maxwell U.K.
Publication: October 2016
Format: Hardback (2 volumes) , 1728 pages
Jurisdiction: International ? Countri(es) for reference only

Details

The 13th edition of Insights into IFRS presents the most up-to-date information from the experts at KPMG, including not only all the current and forthcoming requirements but also potential future developments.

KPMG draws on its global knowledge base to provide audit, tax and advisory services and industry insight to help organisations negotiate risks and perform in the dynamic and challenging environments in which they do business.

Features:

Current IFRS requirements
Looks at forthcoming requirements helping you to anticipate and prepare for the changes
Includes high level discussion of future developments help you to prepare and plan
Looks at general issues such as business combinations and fair value measurement
Discusses specific items in the statement of financial position and statement of profit or loss and OCI
Features coverage of special topics such as leases Issues relevant to those making the transition to IFRS
Financial instruments
Includes coverage of Insurance contracts
Includes an appendix of currently effective and forthcoming requirements

New to this edition:

A new chapter on the new leases standard IFRS 16
An enhanced chapter on the new revenue standard IFRS 15
Enhanced guidance on the new financial instruments standard IFRS 9, especially on impairment

Background
Introduction
Conceptual Framework

General issues
Form and components of financial statements
Changes in equity
Statement of cash flows
Fair value measurement
Consolidation
Business combinations
Foreign currency translation
Accounting policies, errors and estimates
Events after the reporting period
Hyperinflation

Statement of financial position
General
Property, plant and equipment
Intangible assets and goodwill
Investment property
Associates and the equity method
Joint arrangements
Inventories
Biological assets
Impairment of non-financial assets
Provisions, contingent assets and liabilities
Income taxes

Statement of profit or loss and OCI
General
Revenue
Revenue: IFRS 15
Employee benefits
Share-based payments
Borrowing costs

Special topics
Leases
Operating segments
Earnings per share
Non-current assets held for sale and discontinued operations
Related party disclosures
Investment entities
Non-monetary transactions
Accompanying financial and non-financial information
Interim financial reporting
Disclosure of interests in other entities
Extractive activities
Service concession arrangements
Common control transactions and Newco formations

First-time adoption of IFRS
First-time adoption of IFRS
Regulatory deferral accounts and first-time adoption of IFRS

Financial instruments
Scope and definitions
Derivatives and embedded derivatives
Equity and financial liabilities
Classification of financial assets and financial liabilities
Recognition and derecognition
Measurement and gains and losses
Hedge accounting
Presentation and disclosures

Applying different versions of IFRS 9

Financial instruments: IFRS 9 (2014)
Scope and definitions
Derivatives and embedded derivatives
Equity and financial liabilities
Classification of financial assets
Classification of financial liabilities
Recognition and derecognition
Measurement
Impairment
Hedge accounting
Presentation and disclosure
Transition to IFRS 9

Financial instruments: IFRS 9 (2009)
Applying IFRS 9 (2009)

Insurance
Insurance contracts

Reproduced chapter (Volume 2 only)
Fair value measurement

Appendices and index

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