Insights into IFRS : KPMG's practical guide to international financial reporting standards
著者
書誌事項
Insights into IFRS : KPMG's practical guide to international financial reporting standards
Sweet & Maxwell, Thomson Reuters, c2016
13th ed. 2016/17
- set
- v. 1
- v. 2
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注記
Includes index
内容説明・目次
内容説明
KPMG draws on its global knowledge base to provide audit, tax and advisory services and industry insight to help organisations negotiate risks and perform in the dynamic and challenging environments in which they do business. Features: Current IFRS requirements Looks at forthcoming requirements helping you to anticipate and prepare for the changes Includes high level discussion of future developments help you to prepare and plan Looks at general issues such as business combinations and fair value measurement Discusses specific items in the statement of financial position and statement of profit or loss and OCI Features coverage of special topics such as leases Issues relevant to those making the transition to IFRS Financial instruments Includes coverage of Insurance contracts Includes an appendix of currently effective and forthcoming requirements New to this edition: * A new chapter on the new leases standard IFRS 16 * An enhanced chapter on the new revenue standard IFRS 15 * Enhanced guidance on the new financial instruments standard IFRS 9, especially on impairment
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