March 2021
Intermediate to advanced
5760 pages
205h 55m
English
Content preview from International GAAP 2021
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Authoritative literature
The content of this book takes into account all accounting standards and other relevant rules issued up to September 2020. Consequently, it covers the IASB's Conceptual Framework for Financial Reporting and authoritative literature listed below.
References in the main text of each chapter to the pronouncements below are generally to the versions of those pronouncements as approved and expected to be included in the Blue Book edition of the Bound Volume 2021 International Financial Reporting Standards – IFRS – Consolidated without early application – Official pronouncements applicable on 1 January 2021, to be published by the IASB.
References to those pronouncements below which have an effective date after 1 January 2021 (such as IFRS 17 – Insurance contracts) are to the versions of those pronouncements that are expected to be included in the Red Book edition of the Bound Volume 2021 International Financial Reporting Standards – IFRS – Official pronouncements issued at 1 January 2021, to be published by the IASB.
US GAAP accounting standards are organised within a comprehensive FASB Accounting Standards Codification©, which is now the single source of authoritative US GAAP recognised by the FASB to be applied to non-governmental entities and has been applied in this publication.
| † | The standards and interpretations marked with a dagger have been withdrawn or superseded. | ||
| IASB Framework | |||
| The Conceptual Framework for Financial Reporting | |||
| International ... | |||
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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.