Includes index.

In slip-case

Volume 1: Chapters 1 to 22
Volume 1 1 International GAAP 1 2 The IASB’s Conceptual Framework 37 3 Presentation of financial statements and accounting policies 109 4 Non-current assets held for sale and discontinued operations 183 5 First-time adoption 213 6 Consolidated financial statements 357 7 Consolidation procedures and non-controlling interests 463 8 Separate and individual financial statements 535 9 Business combinations 597 10 Business combinations under common control 719 11 Investments in associates and joint ventures 765 12 Joint arrangements 845 13 Disclosure of interests in other entities 899 14 Fair value measurement 951 15 Foreign exchange 1125 16 Hyperinflation 1197 17 Intangible assets 1231 18 Property, plant and equipment 1317 19 Investment property 1375 20 Impairment of fixed assets and goodwill 1447 21 Capitalisation of borrowing costs 1579 22 Inventories 1609 Index of extracts from financial statements 1 Index of standards 7 Index 105
Volume 2: Chapters 23 to 43
Volume 2 23 Leases 1635 24 Government grants 1733 25 Service concession arrangements 1755 26 Provisions, contingent liabilities and contingent assets 1827 27 Revenue: Introduction and scope 1917 28 Revenue: Identify the contract and performance obligations 1953 29 Revenue: Determine and allocate the transaction price 2053 30 Revenue: Recognition 2143 31 Revenue: Licences, warranties and contract costs 2201 32 Revenue: Presentation and disclosure 2271 33 Income taxes 2319 34 Share-based payment 2493 35 Employee benefits 2755 36 Operating segments 2841 37 Earnings per share 2883 38 Events after the reporting period 2937 39 Related party disclosures 2957 40 Statement of cash flows 2995 41 Interim financial reporting 3045 42 Agriculture 3125 43 Extractive industries 3181 Index of extracts from financial statements 1 Index of standards 7 Index 105
Volume 3: Chapters 44 to 56
Volume 3 44 Financial instruments: Introduction 3425 45 Financial instruments: Definitions and scope 3433 46 Financial instruments: Derivatives and embedded derivatives 3469 47 Financial instruments: Financial liabilities and equity 3511 48 Financial instruments: Classification 3619 49 Financial instruments: Recognition and initial measurement 3681 50 Financial instruments: Subsequent measurement 3705 51 Financial instruments: Impairment 3743 52 Financial instruments: Derecognition 3901 53 Financial instruments: Hedge accounting 3993 54 Financial instruments: Presentation and disclosure 4203 55 Insurance contracts (IFRS 4) 4325 56 Insurance contracts (IFRS 17) 4469 Index of extracts from financial statements 1 Index of standards 7 Index 105

Volume 1
Chapter 1 International GAAP
Chapter 2 The IASB's Conceptual Framework
Chapter 3 Presentation of financial statements and accounting policies
Chapter 4 Non-current assets held for sale and discontinued operations
Chapter 5 First-Time Adoption
Chapter 6 Consolidated Financial Statements
Chapter 7 Consolidation Procedures and Non-Controlling Interests
Chapter 8 Separate and Individual Financial Statements
Chapter 9 Business Combinations
Chapter 10 Business Combinations Under Common Control
Chapter 11 Investments in Associates and Joint Ventures
Chapter 12 Joint Arrangements
Chapter 13 Disclosure of Interests in Other Entities
Show Subsections
Chapter 14 Fair value measurement
Chapter 15 Foreign Exchange
Chapter 16 Hyperinflation
Chapter 17 Intangible Assets
Chapter 18 Property, Plant and Equipment
Chapter 19 Investment Property
Chapter 20 Impairment of Fixed Assets and Goodwill
Chapter 21 Capitalisation of Borrowing Costs
Chapter 22 Inventories
Volume 2
Chapter 23 Leases
Chapter 24 Government Grants
Chapter 25 Service Concession Arrangements
Chapter 26 Provisions, Contingent Liabilities and Contingent Assets
Chapter 27 Revenue: Introduction and Scope
Chapter 28 Revenue: Identify the Contract and Performance Obligations
Chapter 29 Revenue: Determine and Allocate the Transaction Price
Chapter 30 Revenue: Recognition
Chapter 31 Revenue: Licences, Warranties and Contract Costs
Chapter 32 Revenue: Presentation and Disclosure
Chapter 33 Income Taxes Chapter 34 Share-based Payment
Chapter 35 Employee Benefits
Chapter 36 Operating Segments
Chapter 37 Earnings Per Share
Chapter 38 Events After the Reporting Period
Chapter 39 Related Party Disclosures
Volume 3
Chapter 40 Statement of Cash Flows
Chapter 41 Interim Financial Reporting
Chapter 42 Agriculture
Chapter 43 Extractive Industries
Chapter 44 Financial Instruments: Introduction
Chapter 45 Financial Instruments: Definitions and scope
Chapter 46 Financial Instruments: Derivatives and Embedded Derivatives
"Chapter 47 Financial Instruments: Financial liabilities and equity
Chapter 48 Financial Instruments: Derecognition
Chapter 49 Financial Instruments: Recognition and Initial Measurement
Chapter 50 Financial Instruments: Subsequent Measurement
Chapter 51 Financial Instruments: Impairment
Chapter 52 Financial Instruments: Derecognition
Chapter 53 Financial Instruments: Hedge Accounting
Chapter 54 Financial Instruments: Presentation and Disclosure
Chapter 55 Insurance Contracts (IFRS 4)
Chapter 56 Insurance Contracts (IFRS 17)
Index of extracts from financial statements
Index of standards
Index

"International GAAP 2020 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 financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues."--Amazon.com viewed May 20, 2020

College of Business and Accountancy Bachelor of Science in Accountancy

Text in English