International GAAP 2021

by Ernst & Young LLP

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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:

  1. International GAAP
  2. The IASB's Conceptual Framework
  3. Presentation of financial statements and accounting policies
  4. Non-current assets held for sale and discontinued operations
  5. First-time adoption
  6. Consolidated financial statements
  7. Consolidation procedures and non-controlling interests
  8. Separate and individual financial statements
  9. Business combinations
  10. Business combinations under common control
  11. Investments in associates and joint ventures
  12. Joint arrangements
  13. Disclosure of interests in other entities
  14. Fair value measurement
  15. Foreign exchange
  16. Hyperinflation
  17. Intangible assets
  18. Property, plant and equipment
  19. Investment property
  20. Impairment of fixed assets and goodwill
  21. Capitalisation of borrowing costs
  22. 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.

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  • ISBN10 1119772435
  • ISBN13 9781119772439
  • Publish Date 18 December 2020 (first published 15 December 2020)
  • Publish Status Active
  • Publish Country US
  • Imprint John Wiley & Sons Inc
  • Format Paperback
  • Pages 5760
  • Language English