{"product_id":"international-gaap-2021-isbn-9781119772439","title":"International GAAP 2021","description":"\u003cp\u003e\u003cb\u003eInternational GAAP 2021\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational 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.\u003c\/p\u003e \u003cp\u003eWritten 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.\u003c\/p\u003e \u003cp\u003eVolume 1 contains the following chapters and sections:\u003c\/p\u003e \u003col\u003e \u003cli\u003eInternational GAAP\u003c\/li\u003e \u003cli\u003eThe IASB's Conceptual Framework\u003c\/li\u003e \u003cli\u003ePresentation of financial statements and accounting policies\u003c\/li\u003e \u003cli\u003eNon-current assets held for sale and discontinued operations\u003c\/li\u003e \u003cli\u003eFirst-time adoption\u003c\/li\u003e \u003cli\u003eConsolidated financial statements\u003c\/li\u003e \u003cli\u003eConsolidation procedures and non-controlling interests\u003c\/li\u003e \u003cli\u003eSeparate and individual financial statements\u003c\/li\u003e \u003cli\u003eBusiness combinations\u003c\/li\u003e \u003cli\u003eBusiness combinations under common control\u003c\/li\u003e \u003cli\u003eInvestments in associates and joint ventures\u003c\/li\u003e \u003cli\u003eJoint arrangements\u003c\/li\u003e \u003cli\u003eDisclosure of interests in other entities\u003c\/li\u003e \u003cli\u003eFair value measurement\u003c\/li\u003e \u003cli\u003eForeign exchange\u003c\/li\u003e \u003cli\u003eHyperinflation\u003c\/li\u003e \u003cli\u003eIntangible assets\u003c\/li\u003e \u003cli\u003eProperty, plant and equipment\u003c\/li\u003e \u003cli\u003eInvestment property\u003c\/li\u003e \u003cli\u003eImpairment of fixed assets and goodwill\u003c\/li\u003e \u003cli\u003eCapitalisation of borrowing costs\u003c\/li\u003e \u003cli\u003eInventories\u003c\/li\u003e \u003c\/ol\u003e \u003cp\u003eIndex of extracts from financial statements for all three volumes\u003cbr\u003eIndex of standards for all three volumes\u003cbr\u003eIndex for all three volumes\u003c\/p\u003e \u003cp\u003eThis book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.\u003c\/p\u003e \u003cp\u003eThis 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.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eey.com\/igaap\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eVolume 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1 International GAAP 1\u003c\/p\u003e \u003cp\u003e2 The IASB’s Conceptual Framework 39\u003c\/p\u003e \u003cp\u003e3 Presentation of financial statements and accounting policies 109\u003c\/p\u003e \u003cp\u003e4 Non-current assets held for sale and discontinued operations 187\u003c\/p\u003e \u003cp\u003e5 First-time adoption 217\u003c\/p\u003e \u003cp\u003e6 Consolidated financial statements 385\u003c\/p\u003e \u003cp\u003e7 Consolidation procedures and non-controlling interests 491\u003c\/p\u003e \u003cp\u003e8 Separate and individual financial statements 571\u003c\/p\u003e \u003cp\u003e9 Business combinations 633\u003c\/p\u003e \u003cp\u003e10 Business combinations under common control 761\u003c\/p\u003e \u003cp\u003e11 Investments in associates and joint ventures 807\u003c\/p\u003e \u003cp\u003e12 Joint arrangements 887\u003c\/p\u003e \u003cp\u003e13 Disclosure of interests in other entities 941\u003c\/p\u003e \u003cp\u003e14 Fair value measurement 995\u003c\/p\u003e \u003cp\u003e15 Foreign exchange 1175\u003c\/p\u003e \u003cp\u003e16 Hyperinflation 1249\u003c\/p\u003e \u003cp\u003e17 Intangible assets 1285\u003c\/p\u003e \u003cp\u003e18 Property, plant and equipment 1381\u003c\/p\u003e \u003cp\u003e19 Investment property 1437\u003c\/p\u003e \u003cp\u003e20 Impairment of fixed assets and goodwill 1511\u003c\/p\u003e \u003cp\u003e21 Capitalisation of borrowing costs 1643\u003c\/p\u003e \u003cp\u003e22 Inventories 1673\u003c\/p\u003e \u003cp\u003eIndex of extracts from financial statements index 1\u003c\/p\u003e \u003cp\u003eIndex of standards index 7\u003c\/p\u003e \u003cp\u003eIndex index 111\u003c\/p\u003e \u003cp\u003eThe lists of chapters in volumes 2 and 3 follow overleaf.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eVolume 2\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e23 Leases 1701\u003c\/p\u003e \u003cp\u003e24 Government grants 1821\u003c\/p\u003e \u003cp\u003e25 Service concession arrangements 1847\u003c\/p\u003e \u003cp\u003e26 Provisions, contingent liabilities and contingent assets 1923\u003c\/p\u003e \u003cp\u003e27 Revenue: Introduction and scope 2015\u003c\/p\u003e \u003cp\u003e28 Revenue: Identify the contract and performance obligations 2045\u003c\/p\u003e \u003cp\u003e29 Revenue: Determine and allocate the transaction price 2157\u003c\/p\u003e \u003cp\u003e30 Revenue: Recognition 2253\u003c\/p\u003e \u003cp\u003e31 Revenue: Licences, warranties and contract costs 2313\u003c\/p\u003e \u003cp\u003e32 Revenue: Presentation and disclosure 2387\u003c\/p\u003e \u003cp\u003e33 Income taxes 2441\u003c\/p\u003e \u003cp\u003e34 Share-based payment 2623\u003c\/p\u003e \u003cp\u003e35 Employee benefits 2887\u003c\/p\u003e \u003cp\u003e36 Operating segments 2973\u003c\/p\u003e \u003cp\u003e37 Earnings per share 3017\u003c\/p\u003e \u003cp\u003e38 Events after the reporting period 3071\u003c\/p\u003e \u003cp\u003e39 Related party disclosures 3093\u003c\/p\u003e \u003cp\u003e40 Statement of cash flows 3131\u003c\/p\u003e \u003cp\u003e41 Interim financial reporting 3189\u003c\/p\u003e \u003cp\u003e42 Agriculture 3269\u003c\/p\u003e \u003cp\u003e43 Extractive industries 3325\u003c\/p\u003e \u003cp\u003eIndex of extracts from financial statements index 1\u003c\/p\u003e \u003cp\u003eIndex of standards index 7\u003c\/p\u003e \u003cp\u003eIndex index 111\u003c\/p\u003e \u003cp\u003eThe list of chapters in volume 3 follows overleaf.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eVolume 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e44 Financial instruments: Introduction 3571\u003c\/p\u003e \u003cp\u003e45 Financial instruments: Definitions and scope 3579\u003c\/p\u003e \u003cp\u003e46 Financial instruments: Derivatives and embedded derivatives 3615\u003c\/p\u003e \u003cp\u003e47 Financial instruments: Financial liabilities and equity 3657\u003c\/p\u003e \u003cp\u003e48 Financial instruments: Classification 3767\u003c\/p\u003e \u003cp\u003e49 Financial instruments: Recognition and initial measurement 3839\u003c\/p\u003e \u003cp\u003e50 Financial instruments: Subsequent measurement 3865\u003c\/p\u003e \u003cp\u003e51 Financial instruments: Impairment 3905\u003c\/p\u003e \u003cp\u003e52 Financial instruments: Derecognition 4079\u003c\/p\u003e \u003cp\u003e53 Financial instruments: Hedge accounting 4173\u003c\/p\u003e \u003cp\u003e54 Financial instruments: Presentation and disclosure 4399\u003c\/p\u003e \u003cp\u003e55 Insurance contracts (IFRS 4) 4525\u003c\/p\u003e \u003cp\u003e56 Insurance contracts (IFRS 17) 4669\u003c\/p\u003e \u003cp\u003eIndex of extracts from financial statements index 1\u003c\/p\u003e \u003cp\u003eIndex of standards index 7\u003c\/p\u003e \u003cp\u003eIndex index 111\u003c\/p\u003e \u003cp\u003e\u003cb\u003eEY\u003c\/b\u003e is a global leader in assurance, tax, strategy, transaction and consulting services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. \u003cbr\u003eEY refers to the global organization, and may refer to one or more, of the member firms of Ernst \u0026amp; Young Global Limited, each of which is a separate legal entity. Ernst \u0026amp; Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com\/privacy. For more information about our organization, please visit ey.com.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eInternational GAAP 2021\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational 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.\u003c\/p\u003e \u003cp\u003eWritten 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.\u003c\/p\u003e \u003cp\u003eVolume 1 contains the following chapters and sections:\u003c\/p\u003e \u003col\u003e \u003cli\u003eInternational GAAP\u003c\/li\u003e \u003cli\u003eThe IASB's Conceptual Framework\u003c\/li\u003e \u003cli\u003ePresentation of financial statements and accounting policies\u003c\/li\u003e \u003cli\u003eNon-current assets held for sale and discontinued operations\u003c\/li\u003e \u003cli\u003eFirst-time adoption\u003c\/li\u003e \u003cli\u003eConsolidated financial statements\u003c\/li\u003e \u003cli\u003eConsolidation procedures and non-controlling interests\u003c\/li\u003e \u003cli\u003eSeparate and individual financial statements\u003c\/li\u003e \u003cli\u003eBusiness combinations\u003c\/li\u003e \u003cli\u003eBusiness combinations under common control\u003c\/li\u003e \u003cli\u003eInvestments in associates and joint ventures\u003c\/li\u003e \u003cli\u003eJoint arrangements\u003c\/li\u003e \u003cli\u003eDisclosure of interests in other entities\u003c\/li\u003e \u003cli\u003eFair value measurement\u003c\/li\u003e \u003cli\u003eForeign exchange\u003c\/li\u003e \u003cli\u003eHyperinflation\u003c\/li\u003e \u003cli\u003eIntangible assets\u003c\/li\u003e \u003cli\u003eProperty, plant and equipment\u003c\/li\u003e \u003cli\u003eInvestment property\u003c\/li\u003e \u003cli\u003eImpairment of fixed assets and goodwill\u003c\/li\u003e \u003cli\u003eCapitalisation of borrowing costs\u003c\/li\u003e \u003cli\u003eInventories\u003c\/li\u003e \u003c\/ol\u003e \u003cp\u003eIndex of extracts from financial statements for all three volumes\u003cbr\u003eIndex of standards for all three volumes\u003cbr\u003eIndex for all three volumes\u003c\/p\u003e \u003cp\u003eThis book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.\u003c\/p\u003e \u003cp\u003eThis 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.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eey.com\/igaap\u003c\/b\u003e\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989447065829,"sku":"NP9781119772439","price":220.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119772439.jpg?v=1761784135","url":"https:\/\/k12savings.com\/es\/products\/international-gaap-2021-isbn-9781119772439","provider":"K12savings","version":"1.0","type":"link"}