International GAAP 2013 : generally accepted accounting practice under International Financial Reporting Standards / Martin Beyersdorff [and twenty six others].

Format:

Book

Author/Creator:

Beyersdorff, Martin, author.

Language:

English

Subjects (All):

International financial reporting standards.

Accounting--Standards.

Accounting.

Financial statements.

Physical Description:

1 online resource (6417 p.)

Place of Publication:

Chichester, England : Ernst & Young : Wiley, 2013.

Summary:

International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into 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 international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting

Contents:

Cover; Title Page; Copyright; About this book; Preface; TOC; Abbreviations; Authoritative Literature; Volume 1: Chapters 1 to 21; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards matter; 2 The IFRS Foundation and the IASB; 3 The IASB's technical agenda and global convergence; 4 The adoption of IFRS around the world; 5 Summary; Chapter 2: The IASB's Conceptual Framework; 1 Introduction; 2 The IASB's conceptual framework; 3 Convergence and the IASB-FASB framework project; 4 Conclusion; Chapter 3: Presentation of financial statements and accounting policies

1 Introduction2 The purpose and composition of financial statements; 3 The structure of financial statements; 4 Accounting policies; 5 Disclosure requirements; 6 Future developments; Chapter 4: Non-current assets held for sale and discontinued operations; 1 Introduction; 2 Non-current assets (and disposal groups) held for sale; 3 Discontinued Operations; 4 Comparative Information; 5 Disclosure requirements; 6 Future developments; Chapter 5: First-time adoption; 1 Introduction; 2 Who is a first-time adopter?; 3 Opening IFRS statement of financial position

4 Exceptions to retrospective application of other IFRSs5 Optional exemptions from the requirements of certain IFRSs; 6 Presentation and disclosure; 7 Accounting policies and practical application issues; 8 Regulatory issues; Chapter 6: Consolidated financial statements (IAS 27); 1 Introduction; 2 Definitions in IAS 27 (2012); 3 Requirement to prepare consolidated financial statements; 4 Scope of consolidated financial statements; 5 Disclosure in consolidated financial statements; Chapter 7: Consolidated financial statements (IFRS 10); 1 Introduction

2 Effective date, objective and scope of IFRS 103 Control; 4 Power over an investee; 5 Exposure to variable returns; 6 Link between power and returns: principal-agency situations; 7 Related parties and de facto agents; 8 Control of specified assets; 9 Continuous assessment; 10 Consolidation procedures; 11 Disclosure requirements; 12 Transitional arrangements; 13 Future developments; Chapter 8: Consolidation procedures and non-controlling interests; 1 Introduction; 2 Consolidation procedures; 3 Changes in ownership interests; 4 Non-controlling interests

5 Call and put options over non-controlling interests6 IAS 27 (2012) - Consolidated and Separate Financial Statements; 7 Transitional arrangements on applying IFRS 10; Chapter 9: Separate and individual financial statements; 1 Separate And Individual Financial Statements; 2 Requirements Of Separate Financial Statements; 3 Disclosure; 4 Individual Financial Statements; Chapter 10: Business combinations; 1 Introduction; 2 Scope of IFRS 3; 3 Identifying a business combination; 4 Acquisition method of accounting

5 Recognition and measurement of assets acquired, liabilities assumed and non-controlling interests

Notes:

Includes indexes.

Description based on online resource; title from PDF title page (ebrary, viewed August 15, 2016).

ISBN:

1-118-58980-7

OCLC:

845397134