International GAAP 2016

Generally Accepted Accounting Principles under International Financial Reporting Standards

Business & Finance, Accounting, International
Cover of the book International GAAP 2016 by Ernst & Young LLP, Wiley
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Author: Ernst & Young LLP ISBN: 9781119180470
Publisher: Wiley Publication: December 21, 2015
Imprint: Wiley Language: English
Author: Ernst & Young LLP
ISBN: 9781119180470
Publisher: Wiley
Publication: December 21, 2015
Imprint: Wiley
Language: English

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 2016 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 2016 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 2016 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

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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 2016 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 2016 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 2016 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

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