Coverart for item
The Resource International GAAP 2017 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]

International GAAP 2017 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]

Label
International GAAP 2017 : generally accepted accounting practice under international financial reporting standards
Title
International GAAP 2017
Title remainder
generally accepted accounting practice under international financial reporting standards
Statement of responsibility
Martin Beyersdorff [and 34 others]
Title variation
  • Generally accepted accounting practice under international financial reporting standards
  • International generally accepted accounting practice 2017
Creator
Contributor
Author
Subject
Language
eng
Summary
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. ". an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs . a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." - the Chairman of Trustees of the IASC Foundation "A standard reference work" - Financial Times "The definitive guide to financial reporting" - The Times
Cataloging source
N$T
http://library.link/vocab/creatorName
Beyersdorff, Martin
Dewey number
657
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Ernst & Young
http://library.link/vocab/subjectName
  • Accounting
  • Financial statements
Label
International GAAP 2017 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]
Instantiates
Publication
Note
"EY international financial reporting group"--Cover
Antecedent source
unknown
Bibliography note
Includes bibliographical references and indexes
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 4.
  • 48.
  • Financial instruments: Recognition and initial measurement
  • 49.
  • Financial instruments: Subsequent measurement (IAS 39)
  • 50.
  • Financial instruments: Subsequent measurement (IFRS 9)
  • 51.
  • Financial instruments: Derecognition
  • 52.
  • Financial instruments: Hedge accounting (IAS 39)
  • Non-current assets held for sale and discontinued operations
  • 53.
  • Financial instruments: Hedge accounting (IFRS 9)
  • 54.
  • Financial instruments: Presentation and disclosure
  • 55.
  • Insurance contracts
  • 5.
  • First-time adoption
  • 6.
  • Consolidated financial statements
  • 7.
  • Consolidation procedures and non-controlling interests
  • 8.
  • Separate and individual financial statements
  • Machine generated contents note:
  • 9.
  • Business combinations
  • 10.
  • Common control business combinations
  • 11.
  • Investments in associates and joint ventures
  • 12.
  • Joint arrangements
  • 13.
  • Disclosure of interests in other entities
  • Volume 1
  • 14.
  • Fair value measurement
  • 15.
  • Foreign exchange
  • 16.
  • Hyperinflation
  • 17.
  • Intangible assets
  • 18.
  • Property, plant and equipment
  • 1.
  • 19.
  • Investment property
  • 20.
  • Impairment of fixed assets and goodwill
  • 21.
  • Capitalisation of borrowing costs
  • 22.
  • Inventories
  • 23.
  • Construction contracts (IAS 11)
  • International GAAP
  • Volume 2
  • 24.
  • Leases (IAS 17)
  • 25.
  • Leases (IFRS 16)
  • 26.
  • Government grants
  • 27.
  • Service concession arrangements
  • 28.
  • 2.
  • Provisions, contingent liabilities and contingent assets
  • 29.
  • Revenue recognition (IAS 18)
  • 30.
  • Revenue from contracts with customers (IFRS 15)
  • 31.
  • Income taxes
  • 32.
  • Share-based payment
  • 33.
  • The IASB's Conceptual Framework
  • Employee benefits
  • 34.
  • Operating segments
  • 35.
  • Earnings per share
  • 36.
  • Events after the reporting period
  • 37.
  • Related party disclosures
  • 38.
  • 3.
  • Statement of cash flows
  • 39.
  • Interim financial reporting
  • 40.
  • Agriculture
  • 41.
  • Extractive industries
  • Volume 3
  • 42.
  • Financial instruments: Introduction
  • Presentation of financial statements and accounting policies
  • 43.
  • Financial instruments: Definitions and scope
  • 44.
  • Financial instruments: Derivatives and embedded derivatives
  • 45.
  • Financial instruments: Financial liabilities and equity
  • 46.
  • Financial instruments: Classification (IAS 39)
  • 47.
  • Financial instruments: Classification (IFRS 9)
Control code
ocn968151087
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781119344490
Isbn Type
(electronic bk.)
Media category
computer
Media MARC source
rdamedia
Media type code
c
http://library.link/vocab/ext/overdrive/overdriveId
da413962-9b4f-4d4a-9310-8987a62548c2
Quality assurance targets
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)968151087
Label
International GAAP 2017 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]
Publication
Note
"EY international financial reporting group"--Cover
Antecedent source
unknown
Bibliography note
Includes bibliographical references and indexes
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 4.
  • 48.
  • Financial instruments: Recognition and initial measurement
  • 49.
  • Financial instruments: Subsequent measurement (IAS 39)
  • 50.
  • Financial instruments: Subsequent measurement (IFRS 9)
  • 51.
  • Financial instruments: Derecognition
  • 52.
  • Financial instruments: Hedge accounting (IAS 39)
  • Non-current assets held for sale and discontinued operations
  • 53.
  • Financial instruments: Hedge accounting (IFRS 9)
  • 54.
  • Financial instruments: Presentation and disclosure
  • 55.
  • Insurance contracts
  • 5.
  • First-time adoption
  • 6.
  • Consolidated financial statements
  • 7.
  • Consolidation procedures and non-controlling interests
  • 8.
  • Separate and individual financial statements
  • Machine generated contents note:
  • 9.
  • Business combinations
  • 10.
  • Common control business combinations
  • 11.
  • Investments in associates and joint ventures
  • 12.
  • Joint arrangements
  • 13.
  • Disclosure of interests in other entities
  • Volume 1
  • 14.
  • Fair value measurement
  • 15.
  • Foreign exchange
  • 16.
  • Hyperinflation
  • 17.
  • Intangible assets
  • 18.
  • Property, plant and equipment
  • 1.
  • 19.
  • Investment property
  • 20.
  • Impairment of fixed assets and goodwill
  • 21.
  • Capitalisation of borrowing costs
  • 22.
  • Inventories
  • 23.
  • Construction contracts (IAS 11)
  • International GAAP
  • Volume 2
  • 24.
  • Leases (IAS 17)
  • 25.
  • Leases (IFRS 16)
  • 26.
  • Government grants
  • 27.
  • Service concession arrangements
  • 28.
  • 2.
  • Provisions, contingent liabilities and contingent assets
  • 29.
  • Revenue recognition (IAS 18)
  • 30.
  • Revenue from contracts with customers (IFRS 15)
  • 31.
  • Income taxes
  • 32.
  • Share-based payment
  • 33.
  • The IASB's Conceptual Framework
  • Employee benefits
  • 34.
  • Operating segments
  • 35.
  • Earnings per share
  • 36.
  • Events after the reporting period
  • 37.
  • Related party disclosures
  • 38.
  • 3.
  • Statement of cash flows
  • 39.
  • Interim financial reporting
  • 40.
  • Agriculture
  • 41.
  • Extractive industries
  • Volume 3
  • 42.
  • Financial instruments: Introduction
  • Presentation of financial statements and accounting policies
  • 43.
  • Financial instruments: Definitions and scope
  • 44.
  • Financial instruments: Derivatives and embedded derivatives
  • 45.
  • Financial instruments: Financial liabilities and equity
  • 46.
  • Financial instruments: Classification (IAS 39)
  • 47.
  • Financial instruments: Classification (IFRS 9)
Control code
ocn968151087
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781119344490
Isbn Type
(electronic bk.)
Media category
computer
Media MARC source
rdamedia
Media type code
c
http://library.link/vocab/ext/overdrive/overdriveId
da413962-9b4f-4d4a-9310-8987a62548c2
Quality assurance targets
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)968151087

Library Locations

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      Albany, Auckland, 0632, NZ
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