International GAAP 2021 – PDF

International GAAP 2021 (PDF) is a complete information to decoding and making use of International Financial Reporting Standards (IFRS). By setting IFRS in a associated enterprise context, it provides insights on how sophisticated sensible points needs to be resolved in the actual world of world monetary reporting. This ebook is an important software for anybody implementing, auditing, decoding, finding out, regulating, or educating IFRS. Penned by EY monetary reporting professionals from around the globe, this three-quantity information to reporting underneath IFRS provides a worldwide perspective on the appliance of IFRS. The ebook explains sophisticated technical accounting points clearly by setting IFRS in a sensible context with a number of labored examples and lots of of illustrations from the printed monetary studies of main listed firms from around the globe. Volume 1 consists of the next chapters and sections:

1. International GAAP
2. The IASB’s Conceptual Framework
3. Presentation of economic statements and accounting insurance policies
4. Non-current property held on the market and discontinued operations
5. First-time adoption
6. Consolidated monetary statements
7. Consolidation procedures and non-controlling pursuits
8. Separate and particular person monetary statements
9. Business combos
10. Business combos underneath frequent management
11. Investments in associates and joint ventures
12. Joint preparations
13. Disclosure of pursuits in different entities
14. Fair worth measurement
15. Foreign trade
16. Hyperinflation
17. Intangible property
18. Property, plant, and tools
19. Investment property
20. Impairment of mounted property and goodwill
21. Capitalisation of borrowing prices
22. Inventories

Index of requirements for all three volumes – Index for all three volumes – Index of extracts from monetary statements for all three volumes 978-1119772439, 978-1119772446, 978-1119772453, 978-1119772668 NOTE: The product only consists of the ebook, International GAAP 2021 in PDF. No access codes are included.