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ISBN-13: 9780470694411
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Seiten: 3424
Sprache: Englisch
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International GAAP 2008

Generally Accepted Accounting Practice under International Financial Reporting Standards, 2 Volume Set
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IFRSs, the standards set by the International Accounting StandardsBoard (IASB), are complex and sometimes obscure. Understandingtheir implications and applying them appropriately requiressomething special....and that is why International GAAP2008 is the essential tool for anyone applying, auditing,interpreting, regulating, studying and teaching internationalfinancial reporting. It provides expert interpretation andpractical guidance for busy professionals, and includes, in everychapter, detailed analysis of how complex financial reportingproblems can be resolved appropriately and effectively.
International GAAP 2008 is the only globallyfocused work on IFRSs. It is not constrained by any individualcountry's legislation or financial reporting regulations, andit ensures an international consistency of approach unavailableelsewhere. It shows how difficult practical issues should beapproached in the new complex global world of internationalfinancial reporting, where IFRSs have become the accepted financialreporting system in more than 120 countries. This integratedapproach provides a unique level of authoritative material foranyone involved in preparing, interpreting or auditing companyaccounts, for regulators, academic researchers and for all studentsof accountancy.

The International Financial Reporting Group of Ernst & Youngincludes financial reporting specialists from throughout the world.Complex technical accounting issues are explained clearly ina practical working context that enables immediate understanding ofthe point at issue.

International GAAP 2008 is accompanied by numerousworked examples, a comprehensive discussion of the practical issuesof the day and the possible alternative solutions available, andhundreds of practical illustrations taken from the actual financialstatements of companies that report under IFRSs.
* The only globally focused work on IFRS giving an internationalconsistency of approach unavailable elsewhere
* This new and essential volume of practical guidance and expertinterpretation deals with every aspect of applying InternationalFinancial Reporting Standards (IFRS) appropriately andeffectively
* Written by financial reporting experts from the InternationalFinancial Reporting Group of Ernst & Young
* Includes a new chapter on Extractive Industries (mining, oil& gas), the biggest industry sector in the world
* This new edition in the International GAAP® series servesas a successor to the same authors' market-dominating UK GAAPand UK & International GAAP

"an important part to play in the process of promotingconsistent, comparable and high quality financial reporting underIFRSs ... a book that not only provides an analysis of therequirements of the standards and the principles that they expound,but also presents a unique explanation of how the standards shouldbe interpreted and applied in practice."
--the Chairman of Trustees of the IASC Foundation

Praise for previous editions in the International GAAPseries:

"A standard reference work"
--Financial Times

"The definitive guide to financial reporting"
--The Times
Volume 1.

1. The development of International GAAP.

2. The quest for a conceptual framework for financialreporting.

3. Presentation of financial statements and accountingpolicies.

4. Non-current assets held for sale and discontinuedoperations.

5. First-Time adoption.

6. Consolidated and separate financial statements.

7. Business combinations and goodwill.

8. Associates.

9. Joint ventures.

10. Foreign exchange.

11. Hyperinflation.

12. Intangible assets.

13. Property, Plant and Equipment.

14. Investment Property.

15. Impairment of fixed assets and goodwill.

16. Capitalisation of borrowing costs.

17. Financial instruments: Introduction.

18. Financial instruments: Recognition, derecognition andoffset.

19. Financial instruments: Financial liabilities and equity.

20. Financial instruments: Measurement.

21. Financial instruments: Hedge accounting.

22. Financial Instruments: Disclosures.

Index of extracts from financial statements.

Index of standards.


Volume 2.

23. Inventories.

24. Construction contracts.

25. Leases.

26. Income taxes.

27. Provisions, contingent liabilities and contingentassets.

28. Revenue recognition.

29. Transactions with governments: grants and service concessionarrangements.

30. Segment reporting.

31. Share-based payment.

32. Employee benefits.

33. Earnings per share.

34. Cash flow statements.

35. Related party disclosures.

36. Events after the balance sheet date.

37. Interim financial reporting.

38. Agriculture.

39. Extractive industries.

Index of extracts from financial statements.

Index of standards.


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ISBN-13 :: 9780470694411
ISBN: 0470694416
Verlag: John Wiley & Sons
Seiten: 3424
Sprache: Englisch
Auflage 1. Auflage
Sonstiges: Ebook