Ifrs 7

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Ifrs 7

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2005

Ifrs 7 written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Disclosure in accounting categories.

International Gaap 2019

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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2019-01-14

International Gaap 2019 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-14 with Business & Economics categories.

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 Gaap 2021

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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2021-03-08

International Gaap 2021 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-08 with Business & Economics categories.

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 2017

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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2017-02-16

International Gaap 2017 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-16 with Business & Economics categories.

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 2017 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. 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 2017 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 complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 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. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. "... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... 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 "A standard reference work." —Financial Times "The definitive guide to financial reporting." —The Times

International Gaap 2020

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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2020-02-25

International Gaap 2020 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-25 with Business & Economics categories.

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.

Ifrs 7 Financial Instruments An Overview

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Author : Samantha Kim Schönhaber
language : en
Publisher: GRIN Verlag
Release Date : 2020-09-08

Ifrs 7 Financial Instruments An Overview written by Samantha Kim Schönhaber and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-08 with Business & Economics categories.

Seminar paper from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of applied sciences Frankfurt a. M., course: MBA, language: English, abstract: This paper will give a general overview of IFRS 7 Financial Instruments and will briefly touch additional IFRS standards if necessary. In the course of globalisation and the associated stronger capital market orientation of companies, more and more relationships between international business partners are emerging. Decisions on investments, the conclusion of contracts and business conditions are based on the information published by the respective partners. For example, the annual financial statements of German companies are prepared in accordance with the German Commercial Code (HGB). This practice no longer meets international information requirements. The aim of the IFRS is to create a basis for ensuring internationally valid comparability of annual financial statements and company valuations and develop standardised, uniform accounting instruments.

Ifrs X Financial Statement Presentation A Boon Or Bane For The World Of International Financial Reporting

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Author : Christian Franz Georg Zube
language : en
Publisher: GRIN Verlag
Release Date : 2011

Ifrs X Financial Statement Presentation A Boon Or Bane For The World Of International Financial Reporting written by Christian Franz Georg Zube and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.

Master's Thesis from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 1,0, Berlin School of Economics and Law, language: English, abstract: This master thesis deals with Staff Draft of Exposure Draft IFRS X Financial Statement Presentation (IFRS X)and analysis whether it is a boon or bane for the world of international financial reporting. IFRS X is going to replace IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. The analysis is based on a four step approach: 1) identification of the deficiencies of IAS 1/IAS 7, 2) detection of the changes in the financial statement presentation due to IFRS X, 3) analysis of the criticisms on IFRS X and judgment thereon and 4) answer to the key question. Within this master thesis, sample financial statements are prepared according to IAS 1/IAS7, IFRS X and IFRS X as adjusted as a result of the conclusions drawn in step 3.

Improving Disclosures About Financial Instruments

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009

Improving Disclosures About Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Disclosure in accounting categories.

International Financial Reporting Standards Ifrs S

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Author :
language : en
Publisher:
Release Date : 2006

International Financial Reporting Standards Ifrs S written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

Chartered Accountants Financial Reporting Handbook 2012 Google Ebook

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Author : ICAA (The Institute of Chartered Accountants in Australia)
language : en
Publisher: John Wiley & Sons
Release Date : 2012-02-02

Chartered Accountants Financial Reporting Handbook 2012 Google Ebook written by ICAA (The Institute of Chartered Accountants in Australia) and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-02 with Business & Economics categories.

Save more than 20% when you purchase both ICAA Handbooks via our shopping cart. CA Program Candidates: enter your promotional code and receive a further 10% discount! The Accounting Handbooks 2012 Value Pack contains a copy of the ICAA Auditing & Assurance Handbook 2012 and a copy of the ICAA Financial Reporting Handbook 2012. The Institute of Chartered Accountants in Australia's Auditing and Assurance Handbook 2012 incorporates a comprehensive listing of Australian Auditing Standards in Clarity format, Guidance Statements and professional and ethical standards as at 1 December 2011. The Institute of Chartered Accountants in Australia's Financial Reporting Handbook 2012 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2011, as issued at 1 December 2011. Text available in Jan 2012 and ebook available at the beginning of Feb 2012.