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International GAAP 2016 is a comprehensive guide to interpreting and implementing 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 the financial reporting professionals from the International Financial Reporting
Group of EY, 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 2016 edition of International GAAP has been fully revised and updated to:
Explore the implementation issues arising as entities plan for the future adoption of IFRS 9
(Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers), including those referred to the IFRS Transition Resource Group for Impairment of Financial Instruments and the Joint Transition Resource Group for Revenue Recognition.
Address amended standards and new interpretations issued since the preparation of the 2015 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. In particular, projects on insurance contracts, leases and the conceptual framework for financial reporting may all result in significant changes to current accounting practice.
Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the books authors in dealing with recent day-to-day issues.This online edition is available through a 12-month subscription and features include the ability to:
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