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International GAAP 2017 : generally accepted accounting practice under international financial reporting standards

Author: Martin Beyersdorff; Ernst & Young. International Financial Reporting Group.
Publisher: Chichester, West Sussex, United Kingdom : John Wiley & Sons Ltd., 2017.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Martin Beyersdorff; Ernst & Young. International Financial Reporting Group.
ISBN: 9781119344520 1119344522 9781119344490 1119344492
OCLC Number: 968151087
Notes: "EY international financial reporting group"--Cover.
Description: 1 online resource
Other Titles: Generally accepted accounting practice under international financial reporting standards
International generally accepted accounting practice 2017
Responsibility: Martin Beyersdorff [and 34 others].

Abstract:

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 IFRSs . 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.

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