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:
- International GAAP
- The IASB’s Conceptual Framework
- Presentation of financial statements and accounting policies
- Non-current assets held for sale and discontinued operations
- First-time adoption
- Consolidated financial statements
- Consolidation procedures and non-controlling interests
- Separate and individual financial statements
- Business combinations
- Business combinations under common control
- Investments in associates and joint ventures
- Joint arrangements
- Disclosure of interests in other entities
- Fair value measurement
- Foreign exchange
- Intangible assets
- Property, plant, and equipment
- Investment property
- Impairment of fixed assets and goodwill
- Capitalisation of borrowing costs
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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