International GAAP 2020 /

"International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial r...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Ernst & Young
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester, United Kingdom : John Wiley & Sons Ltd., 2020.
Temas:
Accounting > Standards.
Comptabilité > Normes.
Accounting > Standards
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Volume 1
  • Chapter 1 International GAAP
  • Chapter 2 The IASB's Conceptual Framework
  • Chapter 3 Presentation of financial statements and accounting policies
  • Chapter 4 Non-current assets held for sale and discontinued operations
  • Chapter 5 First-Time Adoption
  • Chapter 6 Consolidated Financial Statements
  • Chapter 7 Consolidation Procedures and Non-Controlling Interests
  • Chapter 8 Separate and Individual Financial Statements
  • Chapter 9 Business Combinations
  • Chapter 10 Business Combinations Under Common Control
  • Chapter 11 Investments in Associates and Joint Ventures
  • Chapter 12 Joint Arrangements
  • Chapter 13 Disclosure of Interests in Other Entities
  • Show Subsections
  • Chapter 14 Fair value measurement
  • Chapter 15 Foreign Exchange
  • Chapter 16 Hyperinflation
  • Chapter 17 Intangible Assets
  • Chapter 18 Property, Plant and Equipment
  • Chapter 19 Investment Property
  • Chapter 20 Impairment of Fixed Assets and Goodwill
  • Chapter 21 Capitalisation of Borrowing Costs
  • Chapter 22 Inventories
  • Volume 2
  • Chapter 23 Leases
  • Chapter 24 Government Grants
  • Chapter 25 Service Concession Arrangements
  • Chapter 26 Provisions, Contingent Liabilities and Contingent Assets
  • Chapter 27 Revenue: Introduction and Scope
  • Chapter 28 Revenue: Identify the Contract and Performance Obligations
  • Chapter 29 Revenue: Determine and Allocate the Transaction Price
  • Chapter 30 Revenue: Recognition
  • Chapter 31 Revenue: Licences, Warranties and Contract Costs
  • Chapter 32 Revenue: Presentation and Disclosure
  • Chapter 33 Income Taxes
  • Chapter 34 Share-based Payment
  • Chapter 35 Employee Benefits
  • Chapter 36 Operating Segments
  • Chapter 37 Earnings Per Share
  • Chapter 38 Events After the Reporting Period
  • Chapter 39 Related Party Disclosures
  • Volume 3
  • Chapter 40 Statement of Cash Flows
  • Chapter 41 Interim Financial Reporting
  • Chapter 42 Agriculture
  • Chapter 43 Extractive Industries
  • Chapter 44 Financial Instruments: Introduction
  • Chapter 45 Financial Instruments: Definitions and scope
  • Chapter 46 Financial Instruments: Derivatives and Embedded Derivatives
  • "Chapter 47 Financial Instruments: Financial liabilities and equity
  • Chapter 48 Financial Instruments: Derecognition
  • Chapter 49 Financial Instruments: Recognition and Initial Measurement
  • Chapter 50 Financial Instruments: Subsequent Measurement
  • Chapter 51 Financial Instruments: Impairment
  • Chapter 52 Financial Instruments: Derecognition
  • Chapter 53 Financial Instruments: Hedge Accounting
  • Chapter 54 Financial Instruments: Presentation and Disclosure
  • Chapter 55 Insurance Contracts (IFRS 4)
  • Chapter 56 Insurance Contracts (IFRS 17)
  • Index of extracts from financial statements
  • Index of standards
  • Index.

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