Author: Elizer Baltazar
Publisher:
ISBN: 9781119969273
Category :
Languages : en
Pages : 4176

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Book Description

Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 111996945X
Category : Business & Economics
Languages : en
Pages : 4240

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Book Description
International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards and interpretations, and to deliver the latest guidance on the application of IFRS, International GAAP 2012 has been fully revised in order to: Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28). Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices. Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book's authors in dealing with recent day-to-day practical issues. Present the sections relating to Financial Instruments and Insurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000 pages, consisting 53 chapters and numerous illustrative examples.

Author: Mike Bonham
Publisher: John Wiley and Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 1958

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Book Description
The standards set by the IASB are the authoritative requirements of international financial reporting, but their interpretation and practical application require something more. This text provides interpretation and guidance on the practical application of the new reporting regime.

Author: Ernst & Young LLP
Publisher: Wiley
ISBN: 9780470976067
Category : Business & Economics
Languages : en
Pages : 3800

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Book Description
The 2011 edition of International GAAP® is the leading and most comprehensive guide to interpreting and implementing IFRS International GAAP® 2011 has been fully revised and updated in order to: • Deal with all new and amended authoritative pronouncements, including the new standard on Financial Instruments (IFRS 9) and the recent and significant revisions of IAS 1 (Presentation of Financial Statements), IAS 24 (Related Party Disclosures), IAS 27 (Consolidated and Separate Financial Statements), IFRS 3 (Business Combinations) and all changes that have been made through the Annual Improvements process. • Explain the many current initiatives that are being pursued by the IASB that will lead to significant changes in accounting requirements; in particular projects on Consolidation, Revenue Recognition, Leases, Financial Statement presentation and Financial Instruments and Insurance Contracts may all significantly change current accounting practices. • Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book’s authors in dealing with recent day-to-day practical issues. Extensive interpretation and practical guidance helps resolve complex financial reporting problems Providing leading interpretation and practical guidance, every chapter contains detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP® 2011 demonstrates how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRS has become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting professionals from around the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2011 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs.

Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119463750
Category : Business & Economics
Languages : en
Pages : 5360

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Book Description
The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 40

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Book Description

Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188

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Book Description

Author: Steven Collings
Publisher: John Wiley & Sons
ISBN: 1119966531
Category : Business & Economics
Languages : en
Pages : 423

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Book Description
The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.

Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56

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Book Description

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.