International GAAP 2009: Generally Accepted Accounting Practice under International Financial Reporting Standards

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International GAAP 2009 goes much further than explanation. It interprets IFRSs, sets them 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 integrated approach is unavailable in any other work, and provides a unique level of authoritative material for preparers, investors and other users of accounts, auditors, regulators, academic researchers, and students of accounting.

Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young, this book provides a truly global perspective on the real-world interpretation and practical application of IFRSs. Complex technical accounting issues are explained clearly in jargon-free terms, and IFRSs are set in a practical working context with numerous worked examples and hundreds of practical illustrations from the published financial reports of major listed companies from around the world.

This 2009 edition of International GAAP has been revised, updated and expanded substantially in order to:

* Deal with all new and amended authoritative pronouncements and exposure drafts, including the new IFRSs on Business Combinations and Consolidated and Separate Financial Statements
* Provide insight and guidance in greater detail than ever before on the interpretation and practical application of IFRSs from a truly global perspective, based on the experience of the book’s authors in dealing with recent day-to-day practical issues
* Update and expand the extracts from the published accounts of real companies from around the world
* Include industry-specific guidance, for example a full chapter on extractive industries, and a new chapter on insurance contracts.

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