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International GAAP 2021

International GAAP 2021 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119772451
Category : Business & Economics
Languages : en
Pages : 872

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Book Description
Global edition 16 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. The 2021 edition of International GAAP® has been fully revised and updated in order to: Provide expanded discussion and practical illustrations on the many implementation issues arising as entities continue to apply IFRS 16 (Leases), including those related to recent rent concessions and the associated narrow scope amendment issued by the International Accounting Standards Board (IASB). Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the IASB's recently issued Amendments to IFRS 17, resulting in a number of significant changes as well as many other editorial alterations. The chapter also discusses implementation issues and explores other matters arising as insurers prepare for the adoption of the standard. Continue to investigate the many application issues arising as entities apply IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). Discuss the IASB's amendments to IFRS 9 and related standards to address the effects of the Interbank Offered Rates (IBOR) reform on financial reporting. Illustrate the application of IFRS to the accounting for natural disasters highlighted by the accounting issues related to the recent coronavirus pandemic. Discuss the new agenda decisions issued by the IFRS Interpretations Committee since the preparation of the 2020 edition. Address the amendments to standards and the many other initiatives that are currently being discussed by the IASB and the potential consequential changes to accounting requirements. Provide further insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book's authors in dealing with current issues. EY | Assurance | Tax | Strategy and Transactions | Consulting About EY EY 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. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & 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.

International GAAP 2021

International GAAP 2021 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119772451
Category : Business & Economics
Languages : en
Pages : 872

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Book Description
Global edition 16 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. The 2021 edition of International GAAP® has been fully revised and updated in order to: Provide expanded discussion and practical illustrations on the many implementation issues arising as entities continue to apply IFRS 16 (Leases), including those related to recent rent concessions and the associated narrow scope amendment issued by the International Accounting Standards Board (IASB). Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the IASB's recently issued Amendments to IFRS 17, resulting in a number of significant changes as well as many other editorial alterations. The chapter also discusses implementation issues and explores other matters arising as insurers prepare for the adoption of the standard. Continue to investigate the many application issues arising as entities apply IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). Discuss the IASB's amendments to IFRS 9 and related standards to address the effects of the Interbank Offered Rates (IBOR) reform on financial reporting. Illustrate the application of IFRS to the accounting for natural disasters highlighted by the accounting issues related to the recent coronavirus pandemic. Discuss the new agenda decisions issued by the IFRS Interpretations Committee since the preparation of the 2020 edition. Address the amendments to standards and the many other initiatives that are currently being discussed by the IASB and the potential consequential changes to accounting requirements. Provide further insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book's authors in dealing with current issues. EY | Assurance | Tax | Strategy and Transactions | Consulting About EY EY 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. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & 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.

International GAAP 2021

International GAAP 2021 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119772435
Category : Business & Economics
Languages : en
Pages : 5696

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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

International GAAP 2020 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119669944
Category : Business & Economics
Languages : en
Pages : 5440

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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.

International GAAP 2018

International GAAP 2018 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119463734
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

International GAAP 2019

International GAAP 2019 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119557763
Category : Business & Economics
Languages : en
Pages : 4871

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Book Description
International GAAP® 2019 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 EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set 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. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.

International Financial Reporting Standards (IFRS) 2021

International Financial Reporting Standards (IFRS) 2021 PDF Author: Wiley-VCH
Publisher: VCH
ISBN: 9783527510429
Category :
Languages : de
Pages : 1560

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Book Description
Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2021 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2021 übernommen wurden.

International GAAP 2008

International GAAP 2008 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 0470694416
Category : Business & Economics
Languages : en
Pages : 3424

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Book Description
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 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 specialists from throughout 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 2008 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. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times

Wiley GAAP 2021

Wiley GAAP 2021 PDF Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 111973617X
Category : Business & Economics
Languages : en
Pages : 1426

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Book Description
The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

Global Accounting: 2021 & Beyond

Global Accounting: 2021 & Beyond PDF Author: Cecil K. Nazareth
Publisher: Bookbaby
ISBN: 9781667825878
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
As the world grows increasingly connected, global accounting standards are converging. Whether practitioners, CFOs, controllers or students, top U.S. accountants know it's essential to understand International Financial Reporting Standards (IFRS) thoroughly if they are advising their companies (or clients) who do business across borders. Likewise, non-U.S. accountants know they must now understand the nuances of US GAAP (Generally Accepted Accounting Principles). Global Accounting: 2021 and Beyond helps financial professionals worldwide understand the similarities and differences between US GAAP and IFRS. As a result, they're better equipped to advise foreign corporations operating in the U.S. and U.S. companies operating abroad. Written by Cecil K. Nazareth ACA, CPA, MBA, a widely-respected thought leader in international tax and accounting circles. A member of the AICPA's International Tax Issues Task Force Nazareth shares his three-decades of international tax and accounting expertise, with a heavy emphasis on small to midsize companies, subsidiaries of foreign parents, and high-net-worth individuals and families across the globe. He's a highly sought-after speaker and university professor for both national and international locations. Tax firms around the world call Cecil to conduct sessions for their teams. He's also the author of International Tax & Compliance Handbook (2018).

International GAAP

International GAAP PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1478

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Book Description