International GAAP 2012
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International GAAP 2012

Generally Accepted Accounting Practice under International Financial Reporting Standards
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ISBN-13:
9781119962458
Einband:
Schuber
Erscheinungsdatum:
01.01.2012
Seiten:
4176
Autor:
Ernst & Young
Gewicht:
4216 g
Format:
264x197x121 mm
Sprache:
Englisch
Beschreibung:

Volume 1

1 International GAAP 1

2 The IASB's Conceptual Framework 39

3 Presentation of financial statements and accounting policies 69

4 Non-current assets held for sale and discontinued operations 139

5 First-time adoption 169

6 Consolidated financial statements (IAS 27) 319

7 Consolidated financial statements (IFRS 10) 355

8 Consolidation procedures and non-controlling interests 451

9 Separate and individual financial statements 505

10 Business combinations 559

11 Common control business combinations 679

12 Associates 713

13 Joint ventures (IAS 31) 809

14 Joint arrangements (IFRS 11) 867

15 Disclosure of interests in other entities 937

16 Fair value measurement 987

17 Foreign exchange 1085

18 Hyperinflation 1151

19 Intangible assets 1187

20 Property, plant and equipment 1271

21 Investment property 1319

Index of extracts from financial statements index 1

Index of standards index 7

Index index 79

Volume 2

22 Impairment of fixed assets and goodwill 1373

23 Capitalisation of borrowing costs 1469

24 Inventories 1491

25 Construction contracts 1511

26 Leases 1535

27 Government grants 1621

28 Service concession arrangements 1637

29 Provisions, contingent liabilities and contingent assets 1683

30 Revenue recognition1765

31 Income taxes 1857

32 Share-based payment 1987

33 Employee benefits 2221

34 Operating segments 2307

35 Earnings per share 2341

36 Events after the reporting period 2405

37 Related party disclosures 2421

38 Statement of cash flows 2457

39 Interim financial reporting 2501

40 Agriculture 2575

41 Extractive industries 2605

Index of extracts from financial statements index 1

Index of standards index 7

Index index 79

Volume 3

42 Financial instruments: Introduction 2839

43 Financial instruments: Definitions and scope 2857

44 Financial instruments: Derivatives and embedded derivatives 2891

45 Financial instruments: Financial liabilities and equity 2933

46 Financial instruments: Classification (IAS 39) 3035

47 Financial instruments: Classification (IFRS 9) 3059

48 Financial instruments: Recognition and initial measurement 3097

49 Financial instruments: Subsequent measurement 3119

50 Financial instruments: Derecognition 3203

51 Financial instruments: Hedge accounting 3283

52 Financial instruments: Presentation and disclosure 3403

53 Insurance contracts 3503

Index of extracts from financial statements index 1

Index of standards index 7

Index index 79
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.