International GAAP 2021: Generally Accepted Accounting Practice under International Financial Reporting Standards
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- Book:International GAAP 2021: Generally Accepted Accounting Practice under International Financial Reporting Standards
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- Chapter 55
- Chapter 2
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- Chapter 7
- Chapter 8
- Chapter 10
- Chapter 14
- Chapter 20
- Chapter 23
- Chapter 27
- Chapter 28
- Chapter 29
- Chapter 30
- Chapter 31
- Chapter 32
- Chapter 34
- Chapter 42
- Chapter 43
- Chapter 51
- Chapter 52
- Chapter 53
This edition first published in 2021 by John Wiley & Sons Ltd.
Cover, cover design and content copyright 2021 Ernst & Young LLP.
The United Kingdom firm of Ernst & Young LLP is a member of Ernst & Young Global Limited.
International GAAP is a registered trademark of Ernst & Young LLP.
This publication contains copyright material and trademarks of the IFRS Foundation. All rights reserved. Reproduced by Ernst & Young LLP with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.org.
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ISBN 978-1-119-77243-9 (paperback)
[EY personnel only ISBN 978-1-119-77244-6]
ISBN 978-1-119-77245-3 (ebk)
ISBN 978-1-119-77266-8 (ebk)
A catalogue record for this book is available from the British Library.
About this book
The 2021 edition of International GAAP has been fully revised and updated in order to:
- Provide expanded discussion and practical illustrations on the many implementation issues arising as entities continue to apply IFRS 16 Leases, including those related to recent rent concessions and the associated narrow scope amendment issued by the International Accounting Standards Board (IASB).
- Include an updated chapter on the new insurance contracts standard IFRS 17 Insurance Contracts, which reflects the IASB's recently issued Amendments to IFRS 17, resulting in a number of significant changes as well as many other editorial alterations. The chapter also discusses implementation issues and explores other matters arising as insurers prepare for the adoption of the standard.
- Continue to investigate the many application issues arising as entities apply IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers.
- Discuss the IASB's amendments to IFRS 9 and related standards to address the effects of the Interbank Offered Rates (IBOR) reform on financial reporting.
- Illustrate the application of IFRS to the accounting for natural disasters highlighted by the accounting issues related to the recent coronavirus pandemic.
- Discuss the new agenda decisions issued by the IFRS Interpretations Committee since the preparation of the 2020 edition.
- Address the amendments to standards and the many other initiatives that are currently being discussed by the IASB and the potential consequential changes to accounting requirements.
- Provide further 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.
The book is published in three volumes. The 56 chapters listed on pages xi to xiii are split between the three volumes as follows:
- Volume 1 - ,
- Volume 2 - ,
- Volume 3 - .
Each chapter includes a detailed list of contents and list of illustrative examples.
Each of the three volumes contains the following indexes covering all three volumes:
- an index of extracts from financial statements,
- an index of references to standards and interpretations,
- a general index.
Preface
The IASB noted in its 2018 analysis of the use of IFRS around the world that, other than China, India, Japan and the United States, the vast majority of the 166 jurisdictions they have researched require the use of IFRS for all or most domestic publicly accountable entities (listed companies and financial institutions) in their capital markets. Maintaining the current international alignment of accounting standards requires an ongoing commitment on the part of all jurisdictions involved, but the benefits of IFRS are clear when looking at the way in which the IASB was able to consider the impact of the coronavirus pandemic on financial reporting.
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