March 2021
Intermediate to advanced
5760 pages
205h 55m
English
Overview
International GAAP 2021
International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on 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 EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.
Volume 1 contains 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
- Hyperinflation
- Intangible assets
- Property, plant and equipment
- Investment property
- Impairment of fixed assets and goodwill
- Capitalisation of borrowing costs
- Inventories
Index of extracts from financial statements for all three volumes
Index of standards for all three volumes
Index for all three volumes
This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.
This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice.
ey.com/igaap
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.