内容説明
International GAAP[registered] 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides 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 international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical 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 2013 edition of International GAAP(R) has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book's authors in dealing with recent day-to-day practical issues.
目次
Volume 1 1 International GAAP 1 2 The IASB's Conceptual Framework 37 3 Presentation of financial statements and accounting policies 73 4 Non-current assets held for sale and discontinued operations 143 5 First-time adoption 173 6 Consolidated financial statements (IAS 27) 317 7 Consolidated financial statements (IFRS 10) 355 8 Consolidation procedures and non-controlling interests 467 9 Separate and individual financial statements 519 10 Business combinations 571 11 Common control business combinations 689 12 Investments in associates and joint ventures 725 13 Joint ventures (IAS 31) 843 14 Joint arrangements (IFRS 11) 901 15 Disclosure of interests in other entities 977 16 Fair value measurement 1031 17 Foreign exchange 1185 18 Hyperinflation 1253 19 Intangible assets 1287 20 Property, plant and equipment 1369 21 Investment property 1421 Index of extracts from financial statements index 1 Index of standards index 7 Index index 83 Volume 2 22 Impairment of fixed assets and goodwill 1477 23 Capitalisation of borrowing costs 1581 24 Inventories 1603 25 Construction contracts 1623 26 Leases 1647 27 Government grants 1735 28 Service concession arrangements 1751 29 Provisions, contingent liabilities and contingent assets 1803 30 Revenue recognition 1885 31 Income taxes 1977 32 Share-based payment 2109 33 Employee benefits 2353 34 Operating segments 2419 35 Earnings per share 2459 36 Events after the reporting period 2519 37 Related party disclosures 2537 38 Statement of cash flows 2571 39 Interim financial reporting 2615 40 Agriculture 2693 41 Extractive industries 2731 Index of extracts from financial statements index 1 Index of standards index 7 Index index 83 Volume 3 42 Financial instruments: Introduction 2933 43 Financial instruments: Definitions and scope 2951 44 Financial instruments: Derivatives and embedded derivatives 2987 45 Financial instruments: Financial liabilities and equity 3031 46 Financial instruments: Classification (IAS 39) 3137 47 Financial instruments: Classification (IFRS 9) 3161 48 Financial instruments: Recognition and initial measurement 3203 49 Financial instruments: Subsequent measurement 3227 50 Financial instruments: Derecognition 3311 51 Financial instruments: Hedge accounting 3393 52 Financial instruments: Presentation and disclosure 3515 53 Insurance contracts 3623 Index of extracts from financial statements index 1 Index of standards index 7 Index index 83
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