International GAAP 2021 – eBook

International GAAP 2021 (PDF) is a comprehensive guide to interpreting and applying International Financial Reporting Standards (IFRS). By setting IFRS in a related business context, it offers insights on how complicated practical issues should be resolved in the real world of global financial reporting. This ebook is an essential tool for anyone implementing, auditing, interpreting, studying, regulating, or teaching IFRS.

Penned by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS offers a global perspective on the application of IFRS. The ebook explains complicated technical accounting issues clearly by setting IFRS in a practical context with several worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.

Volume 1 includes 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 standards for all three volumes – Index for all three volumes – Index of extracts from financial statements for all three volumes

NOTE: The product only includes the ebook, International GAAP 2021 in PDF. No access codes are included.