International GAAP 2021 – eBook PDF

eBook details

  • Author: Ernst & Young International Financial Reporting Group
  • File Size: 37 MB
  • Format:  PDF
  • Length: 872 Pages
  • Publisher: Wiley; 1st edition
  • Publication Date: May 21, 2021
  • Language: English
  • ISBN-10: 1119772435
  • ISBN-13: 9781119772439, 9781119772446, 9781119772453, 9781119772668


International GAAP 2021 – eBook PDF

International GAAP 2021 (PDF) is a comprehensive guide to interpreting and applying International Financial Reporting Standards (IFRS). By setting IFRS in a related business context, it offers insights on how complicated practical issues should be resolved in the real world of global financial reporting. This ebook is an essential tool for anyone implementing, auditing, interpreting, studying, regulating, or teaching IFRS.

Penned by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS offers a global perspective on the application of IFRS. The ebook explains complicated technical accounting issues clearly by setting IFRS in a practical context with several worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.

Volume 1 includes the following chapters and sections:

  1. International GAAP
  2. The IASB’s Conceptual Framework
  3. Presentation of financial statements and accounting policies
  4. Non-current assets held for sale and discontinued operations
  5. First-time adoption
  6. Consolidated financial statements
  7. Consolidation procedures and non-controlling interests
  8. Separate and individual financial statements
  9. Business combinations
  10. Business combinations under common control
  11. Investments in associates and joint ventures
  12. Joint arrangements
  13. Disclosure of interests in other entities
  14. Fair value measurement
  15. Foreign exchange
  16. Hyperinflation
  17. Intangible assets
  18. Property, plant, and equipment
  19. Investment property
  20. Impairment of fixed assets and goodwill
  21. Capitalisation of borrowing costs
  22. Inventories

Index of standards for all three volumes – Index for all three volumes – Index of extracts from financial statements for all three volumes

NOTE: The product only includes the ebook, International GAAP 2021 in PDF. No access codes are included.


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