International GAAP® 2020: Generally Accepted Accounting

Title: International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS)
Author(s): Ernst & Young
Publisher: Wiley, Year: 2020
ISBN: 1119669944,9781119669944

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.

Table of contents :
About this book
Preface
Lists of chapters
Abbreviations
Authoritative literature
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
23 Leases
24 Government grants
25 Service concession arrangements
26 Provisions, contingent liabilities and contingent assets
27 Revenue: Introduction and scope
28 Revenue: Identify the contract and performance obligations
29 Revenue: Determine and allocate the transaction price
30 Revenue: Recognition
31 Revenue: Licences, warranties and contract costs
32 Revenue: Presentation and disclosure
33 Income taxes
34 Share-based payment
35 Employee benefits
36 Operating segments
37 Earnings per share
38 Events after the reporting period
39 Related party disclosures
40 Statement of cash flows
41 Interim financial reporting
42 Agriculture
43 Extractive industries
44 Financial instruments: Introduction
45 Financial instruments: Definitions and scope
46 Financial instruments: Derivatives and embedded derivatives
47 Financial instruments: Financial liabilities and equity
48 Financial instruments: Classification
49 Financial instruments: Recognition and initial measurement
50 Financial instruments: Subsequent measurement
51 Financial instruments: Impairment
52 Financial instruments: Derecognition
53 Financial instruments: Hedge accounting
54 Financial instruments: Presentation and disclosure
55 Insurance contracts (IFRS 4)
56 Insurance contracts (IFRS 17)
Index of extracts from financial statements
Index of standards
Index

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