"The International financial reporting group of Ernst & Young"--Cover. "Financial instruments and insurance contracts"-cover volume 3. Includes index.

v. 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements (IAS 27) -- Consolidated financial statements (IFRS 10) -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Joint ventures (IAS 31) -- Joint arrangements (IFRS 11) -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- v. 2. Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition -- Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- v. 3. Financial instruments and insurance contracts. Financial instruments: introduction -- Financial instruments: definitions and scope -- Financial instruments: derivatives and embedded derivatives -- Financial instruments: financial liabilities and equity -- Financial instruments: classification (IAS 39) -- Financial instruments: classification (IFRS 9) -- Financial instruments: recognition and initial measurement -- Financial instruments: subsequent measurement -- Financial instruments: derecognition -- Financial instruments: hedge accounting -- Financial instruments: presentation and disclosure -- Insurance contracts.

This set goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides 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 international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. A guide to interpreting and implementing IFRS. It sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. It is suitable for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting.

College of Business and Accountancy