Author: IFRS Foundation
Publisher:
ISBN: 9781911629351
Category : Assets (Accounting)
Languages : en
Pages : 20
Book Description
EXPOSURE DRAFT DEFERRED TAX RELATED TO ASSETS AND LIABILITIES ARISING FROM A SINGLE TRANSACTION
Author: IFRS Foundation
Publisher:
ISBN: 9781911629351
Category : Assets (Accounting)
Languages : en
Pages : 20
Book Description
Publisher:
ISBN: 9781911629351
Category : Assets (Accounting)
Languages : en
Pages : 20
Book Description
IFRS STANDARDS DEFERRED TAX RELATED TO ASSETS AND LIABILITIES ARISING FROM A SINGLE TRANSACTION
Author: IFRS FOUNDATION.
Publisher:
ISBN: 9781914113208
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9781914113208
Category :
Languages : en
Pages : 0
Book Description
Exposure Draft, Deferred Tax
Author: International Financial Regulation
Publisher:
ISBN: 9781907026935
Category : Accounting
Languages : en
Pages : 20
Book Description
Publisher:
ISBN: 9781907026935
Category : Accounting
Languages : en
Pages : 20
Book Description
Recognition of Deferred Tax Assets for Unrealised Losses
Author: IFRS Foundation
Publisher:
ISBN: 9781909704558
Category : Deferred tax
Languages : en
Pages : 29
Book Description
Publisher:
ISBN: 9781909704558
Category : Deferred tax
Languages : en
Pages : 29
Book Description
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32
Book Description
International GAAP 2021
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119772435
Category : Business & Economics
Languages : en
Pages : 5696
Book Description
International GAAP 2021 International 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. Written 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. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This 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. ey.com/igaap
Publisher: John Wiley & Sons
ISBN: 1119772435
Category : Business & Economics
Languages : en
Pages : 5696
Book Description
International GAAP 2021 International 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. Written 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. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This 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. ey.com/igaap
International GAAP 2020
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119669944
Category : Business & Economics
Languages : en
Pages : 5440
Book Description
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 reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
Publisher: John Wiley & Sons
ISBN: 1119669944
Category : Business & Economics
Languages : en
Pages : 5440
Book Description
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 reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
Financial Reporting and Global Capital Markets
Author: Kees Camfferman
Publisher: OUP Oxford
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 702
Book Description
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
Publisher: OUP Oxford
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 702
Book Description
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
IFRS 2
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Improvements to IFRSs
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description