SlideShare a Scribd company logo
[PDF] International GAAP 2019
[PDF] International GAAP 2019
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.
DETAIL PRODUCT
DISCRIPSI
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.
DOWNLOAD BOOK
Download and stream more than 10,000 movies, e-books,
audiobooks, music tracks, and pictures
1.
Adsimple access to all content2.
Quick and secure with high-speed downloads3.
No datalimit4.
Bestseller5.
Free online books of all time6.
IMAGE BOOK
Read Or Get This Book, Visit Direct Links by clicking the DOWNLOAD button

More Related Content

What's hot

Financial accounting icab chapter 7 revenue and inventories
Financial accounting icab chapter 7 revenue and inventoriesFinancial accounting icab chapter 7 revenue and inventories
Financial accounting icab chapter 7 revenue and inventories
Sazzad Hossain, ITP, MBA, CSCA™
 
Ifrs 1 first time adoption of ifrs
Ifrs 1 first time adoption of ifrsIfrs 1 first time adoption of ifrs
Ifrs 1 first time adoption of ifrsimran ali
 
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsasIbiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
Nicholas Adzor
 
As neha 209
As neha 209As neha 209
As neha 209
NEHAAGARWAL411
 
Financial Accounting ICAB chapter 1 Conceptual and regulatory framework
Financial Accounting ICAB chapter 1 Conceptual and regulatory frameworkFinancial Accounting ICAB chapter 1 Conceptual and regulatory framework
Financial Accounting ICAB chapter 1 Conceptual and regulatory framework
Sazzad Hossain, ITP, MBA, CSCA™
 
Indian Accounting standards
Indian Accounting standardsIndian Accounting standards
Indian Accounting standards
sonicshare
 
Docslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5fDocslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5f
Kiencon2017
 
BSBFIA401- Mapping DOC-PER 2015
BSBFIA401- Mapping DOC-PER 2015BSBFIA401- Mapping DOC-PER 2015
BSBFIA401- Mapping DOC-PER 2015Muna Haider
 

What's hot (8)

Financial accounting icab chapter 7 revenue and inventories
Financial accounting icab chapter 7 revenue and inventoriesFinancial accounting icab chapter 7 revenue and inventories
Financial accounting icab chapter 7 revenue and inventories
 
Ifrs 1 first time adoption of ifrs
Ifrs 1 first time adoption of ifrsIfrs 1 first time adoption of ifrs
Ifrs 1 first time adoption of ifrs
 
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsasIbiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
Ibiamke & ajekwe (2017) comparative value relevance between ifrs and nsas
 
As neha 209
As neha 209As neha 209
As neha 209
 
Financial Accounting ICAB chapter 1 Conceptual and regulatory framework
Financial Accounting ICAB chapter 1 Conceptual and regulatory frameworkFinancial Accounting ICAB chapter 1 Conceptual and regulatory framework
Financial Accounting ICAB chapter 1 Conceptual and regulatory framework
 
Indian Accounting standards
Indian Accounting standardsIndian Accounting standards
Indian Accounting standards
 
Docslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5fDocslide.us chap 008-55844f0ad6d5f
Docslide.us chap 008-55844f0ad6d5f
 
BSBFIA401- Mapping DOC-PER 2015
BSBFIA401- Mapping DOC-PER 2015BSBFIA401- Mapping DOC-PER 2015
BSBFIA401- Mapping DOC-PER 2015
 

Similar to [PDF] International GAAP 2019

Implementing IFRS 15: The new revenue recognition standard
Implementing IFRS 15: The new revenue recognition standardImplementing IFRS 15: The new revenue recognition standard
Implementing IFRS 15: The new revenue recognition standard
Anne-Marie Bisset
 
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
Abo Bakr El Omda
 
IFRS Summary Pocket Size
IFRS Summary Pocket SizeIFRS Summary Pocket Size
IFRS Summary Pocket Size
Aqeel Hanjra
 
Report on standard-setting activities - Mary Tokar, IASB
Report on standard-setting activities - Mary Tokar, IASBReport on standard-setting activities - Mary Tokar, IASB
Report on standard-setting activities - Mary Tokar, IASB
OECD Governance
 
Illustrative Financial Statements Web Optimized
Illustrative Financial Statements Web OptimizedIllustrative Financial Statements Web Optimized
Illustrative Financial Statements Web Optimized
Pricewaterhousecoopers
 
Financial accounting
Financial accountingFinancial accounting
Financial accounting
Kushal
 
Chap 1.2 - The Regulatory Framework.pptx
Chap 1.2 - The Regulatory Framework.pptxChap 1.2 - The Regulatory Framework.pptx
Chap 1.2 - The Regulatory Framework.pptx
Kashif Butt
 
India's Convergence to IFRS
India's Convergence to IFRS India's Convergence to IFRS
India's Convergence to IFRS
Abbas Vattoli
 
Ifrs pocket guide_2011
Ifrs pocket guide_2011Ifrs pocket guide_2011
Ifrs pocket guide_2011aftab ahmed
 
IFRS in your pocket 2021.pdf
IFRS in your pocket 2021.pdfIFRS in your pocket 2021.pdf
IFRS in your pocket 2021.pdf
usman malik
 
Latest IFRS Developments
Latest IFRS DevelopmentsLatest IFRS Developments
Latest IFRS Developments
Swenson Advisors, LLP
 
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
Sazzad Hossain, ITP, MBA, CSCA™
 
IFRS-16: Leases -effects-analysis
IFRS-16: Leases -effects-analysisIFRS-16: Leases -effects-analysis
IFRS-16: Leases -effects-analysis
Masum Gazi
 
IFRS 16 effects analysis by IASB
IFRS 16 effects analysis by IASBIFRS 16 effects analysis by IASB
IFRS 16 effects analysis by IASB
Sazzad Hossain, ITP, MBA, CSCA™
 
Project on IFRS
Project on IFRSProject on IFRS
Project on IFRS
Ashish1004
 

Similar to [PDF] International GAAP 2019 (20)

Implementing IFRS 15: The new revenue recognition standard
Implementing IFRS 15: The new revenue recognition standardImplementing IFRS 15: The new revenue recognition standard
Implementing IFRS 15: The new revenue recognition standard
 
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
International GAAP 2019_ Generally Accepted Accounting Practice under Interna...
 
IFRS Summary Pocket Size
IFRS Summary Pocket SizeIFRS Summary Pocket Size
IFRS Summary Pocket Size
 
Report on standard-setting activities - Mary Tokar, IASB
Report on standard-setting activities - Mary Tokar, IASBReport on standard-setting activities - Mary Tokar, IASB
Report on standard-setting activities - Mary Tokar, IASB
 
Illustrative Financial Statements Web Optimized
Illustrative Financial Statements Web OptimizedIllustrative Financial Statements Web Optimized
Illustrative Financial Statements Web Optimized
 
Financial accounting
Financial accountingFinancial accounting
Financial accounting
 
Chap 1.2 - The Regulatory Framework.pptx
Chap 1.2 - The Regulatory Framework.pptxChap 1.2 - The Regulatory Framework.pptx
Chap 1.2 - The Regulatory Framework.pptx
 
India's Convergence to IFRS
India's Convergence to IFRS India's Convergence to IFRS
India's Convergence to IFRS
 
Ifrs pocket guide_2011
Ifrs pocket guide_2011Ifrs pocket guide_2011
Ifrs pocket guide_2011
 
IFRS in your pocket 2021.pdf
IFRS in your pocket 2021.pdfIFRS in your pocket 2021.pdf
IFRS in your pocket 2021.pdf
 
Latest IFRS Developments
Latest IFRS DevelopmentsLatest IFRS Developments
Latest IFRS Developments
 
Article on IFRS
Article on IFRSArticle on IFRS
Article on IFRS
 
Article on IFRS
Article on IFRSArticle on IFRS
Article on IFRS
 
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
Applying IFRS Presentation and disclosure requirements of IFRS 15 July 2017
 
Ifrs
IfrsIfrs
Ifrs
 
0911ifrs1guide
0911ifrs1guide0911ifrs1guide
0911ifrs1guide
 
IFRS 16 Effects analysis
IFRS 16 Effects analysisIFRS 16 Effects analysis
IFRS 16 Effects analysis
 
IFRS-16: Leases -effects-analysis
IFRS-16: Leases -effects-analysisIFRS-16: Leases -effects-analysis
IFRS-16: Leases -effects-analysis
 
IFRS 16 effects analysis by IASB
IFRS 16 effects analysis by IASBIFRS 16 effects analysis by IASB
IFRS 16 effects analysis by IASB
 
Project on IFRS
Project on IFRSProject on IFRS
Project on IFRS
 

Recently uploaded

Johnny Depp Long Hair: A Signature Look Through the Years
Johnny Depp Long Hair: A Signature Look Through the YearsJohnny Depp Long Hair: A Signature Look Through the Years
Johnny Depp Long Hair: A Signature Look Through the Years
greendigital
 
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANEMRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
DK PAGEANT
 
erevna-influencers-social-media-stin-ellada
erevna-influencers-social-media-stin-elladaerevna-influencers-social-media-stin-ellada
erevna-influencers-social-media-stin-ellada
rvlassopoulou
 
What To Do If Your Ring Is Too Big? Must Read
What To Do If Your Ring Is Too Big? Must ReadWhat To Do If Your Ring Is Too Big? Must Read
What To Do If Your Ring Is Too Big? Must Read
Andrews Jewelers
 
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
Kitchen on Fire
 
30 Manipulation Techniques to be a smart person in society (1).pdf
30 Manipulation Techniques to be a smart person in society (1).pdf30 Manipulation Techniques to be a smart person in society (1).pdf
30 Manipulation Techniques to be a smart person in society (1).pdf
minaserver6679
 
La transidentité, un sujet qui fractionne les Français
La transidentité, un sujet qui fractionne les FrançaisLa transidentité, un sujet qui fractionne les Français
La transidentité, un sujet qui fractionne les Français
Ipsos France
 
Exploring Ancient Mysteries Visions of Atlantis.pptx
Exploring Ancient Mysteries Visions of Atlantis.pptxExploring Ancient Mysteries Visions of Atlantis.pptx
Exploring Ancient Mysteries Visions of Atlantis.pptx
Ruth Elisabeth Hancock
 
Gujarat Details in Hindi for children's for presentation in school
Gujarat Details in Hindi for children's for presentation in schoolGujarat Details in Hindi for children's for presentation in school
Gujarat Details in Hindi for children's for presentation in school
shouryajoshi5
 
Unique Wedding Bands For Women Who Want To Stand Out.pptx
Unique Wedding Bands For Women Who Want To Stand Out.pptxUnique Wedding Bands For Women Who Want To Stand Out.pptx
Unique Wedding Bands For Women Who Want To Stand Out.pptx
Andrews Jewelers
 
Care Instructions for Activewear & Swim Suits.pdf
Care Instructions for Activewear & Swim Suits.pdfCare Instructions for Activewear & Swim Suits.pdf
Care Instructions for Activewear & Swim Suits.pdf
sundazesurf80
 
EXPERIENCE MONSTER BITES STREETWEAR APPAREL
EXPERIENCE MONSTER BITES STREETWEAR APPARELEXPERIENCE MONSTER BITES STREETWEAR APPAREL
EXPERIENCE MONSTER BITES STREETWEAR APPAREL
6ctbkfpdxz
 

Recently uploaded (12)

Johnny Depp Long Hair: A Signature Look Through the Years
Johnny Depp Long Hair: A Signature Look Through the YearsJohnny Depp Long Hair: A Signature Look Through the Years
Johnny Depp Long Hair: A Signature Look Through the Years
 
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANEMRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
MRS PUNE 2024 - WINNER AMRUTHAA UTTAM JAGDHANE
 
erevna-influencers-social-media-stin-ellada
erevna-influencers-social-media-stin-elladaerevna-influencers-social-media-stin-ellada
erevna-influencers-social-media-stin-ellada
 
What To Do If Your Ring Is Too Big? Must Read
What To Do If Your Ring Is Too Big? Must ReadWhat To Do If Your Ring Is Too Big? Must Read
What To Do If Your Ring Is Too Big? Must Read
 
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
From Stress to Success How Oakland's Corporate Wellness Programs are Cultivat...
 
30 Manipulation Techniques to be a smart person in society (1).pdf
30 Manipulation Techniques to be a smart person in society (1).pdf30 Manipulation Techniques to be a smart person in society (1).pdf
30 Manipulation Techniques to be a smart person in society (1).pdf
 
La transidentité, un sujet qui fractionne les Français
La transidentité, un sujet qui fractionne les FrançaisLa transidentité, un sujet qui fractionne les Français
La transidentité, un sujet qui fractionne les Français
 
Exploring Ancient Mysteries Visions of Atlantis.pptx
Exploring Ancient Mysteries Visions of Atlantis.pptxExploring Ancient Mysteries Visions of Atlantis.pptx
Exploring Ancient Mysteries Visions of Atlantis.pptx
 
Gujarat Details in Hindi for children's for presentation in school
Gujarat Details in Hindi for children's for presentation in schoolGujarat Details in Hindi for children's for presentation in school
Gujarat Details in Hindi for children's for presentation in school
 
Unique Wedding Bands For Women Who Want To Stand Out.pptx
Unique Wedding Bands For Women Who Want To Stand Out.pptxUnique Wedding Bands For Women Who Want To Stand Out.pptx
Unique Wedding Bands For Women Who Want To Stand Out.pptx
 
Care Instructions for Activewear & Swim Suits.pdf
Care Instructions for Activewear & Swim Suits.pdfCare Instructions for Activewear & Swim Suits.pdf
Care Instructions for Activewear & Swim Suits.pdf
 
EXPERIENCE MONSTER BITES STREETWEAR APPAREL
EXPERIENCE MONSTER BITES STREETWEAR APPARELEXPERIENCE MONSTER BITES STREETWEAR APPAREL
EXPERIENCE MONSTER BITES STREETWEAR APPAREL
 

[PDF] International GAAP 2019

  • 2. [PDF] International GAAP 2019 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.
  • 4. DISCRIPSI 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.
  • 5. DOWNLOAD BOOK Download and stream more than 10,000 movies, e-books, audiobooks, music tracks, and pictures 1. Adsimple access to all content2. Quick and secure with high-speed downloads3. No datalimit4. Bestseller5. Free online books of all time6.
  • 7.
  • 8. Read Or Get This Book, Visit Direct Links by clicking the DOWNLOAD button