International GAAP 2016 : generally accepted accounting practice under international financial reporting standards.: generally accepted accounting practice under international financial reporting standards. (2016)

• Record Type: Book
• Other Titles: Generally accepted accounting practice under international financial reporting standards; International generally accepted accounting practice 2016
• Authors: Beyersdorff, Martin
• Other Names: Ernst & Young., International Financial Reporting Group.
• Contents: Title Page; Copyright; About This Book; Preface; Abbreviations; Authoritative literature; Volume 1: Chapters 1 to 20; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards Matter; 2 The IFRS Foundation and the IASB; 3 The IASB's Technical Agenda and Convergence with US GAAP; 4 The Adoption of IFRS Around the World; 5 Consistency in Application of IFRS; 6 Summary; Chapter 2: The IASB's Conceptual Framework; 1 Introduction; 2 The IASB's Conceptual Framework; 3 Future Developments; Chapter 3: Presentation of Financial Statements and Accounting Policies; 1 Introduction. 2 The Purpose and Composition of Financial Statements3 The structure of Financial Statements; 4 Accounting Policies; 6 Future Developments; Chapter 4: Non-Current Assets Held for Sale and Discontinued Operations; 1 Objective and Scope of IFRS 5; 2 Non-Current Assets (and Disposal Groups) Held for Sale or Held for Distribution to Owners; 3 Discontinued Operations; 4 Comparative Information; 5 Disclosure Requirements; 6 Future Developments; Chapter 5: First-Time Adoption; 1 Introduction; 2 Who is a First-Time Adopter?; 3 Opening IFRS Statement of Financial Position. 4 Exceptions to Retrospective Application of Other IFRSs5 Optional Exemptions from the Requirements of Certain IFRSs; 6 Presentation and Disclosure; 7 Accounting Policies and Practical Application Issues; 8 Regulatory Issues; Chapter 6: Consolidated Financial Statements; 1 Introduction; 2 Effective Date, Objective and Scope of IFRS 10; 3 Control; 4 Power Over an Investee; 5 Exposure to Variable Returns; 6 Link Between Power and Returns: Principal-Agency Situations; 7 Related Parties and De Facto Agents; 8 Control of Specified Assets; 9 Continuous Assessment; 10 Investment Entities. 11 Consolidation Procedures12 Disclosure Requirements; 13 Transitional Arrangements; 14 Future Developments; Chapter 7: Consolidation Procedures and Non-Controlling Interests; 1 Introduction; 2 Consolidation Procedures; 3 Changes in Ownership Interests; 4 Non-Controlling Interests; 5 Call and Put Options Over Non-Controlling Interests; 6 Transitional Arrangements on Applying IFRS 10; 7 Future Developments; Chapter 8: Separate and Individual Financial Statements; 1 Separate and Individual Financial Statements; 2 Requirements of Separate Financial Statements; 3 Disclosure. 4 Common Control or Group Transactions in Individual Financial StatementsChapter 9: Business Combinations; 1 Introduction; 2 Scope of IFRS 3; 3 Identifying a Business Combination; 4 Acquisition Method of Accounting; 5 Recognition and Measurement of Assets Acquired, Liabilities Assumed and Non-Controlling Interests; 6 Recognising and Measuring Goodwill or a Gain in a Bargain Purchase; 7 Consideration Transferred; 8 Recognising and Measuring Non-Controlling Interests; 9 Business Combinations Achieved in Stages ('Step Acquisitions'); 10 Bargain Purchase Transactions.
• Edition: Global edition 11
• Publisher Details: Chichester, West Sussex, United Kingdom : John Wiley & Sons Ltd
• Publication Date: 2016
• Extent: 1 online resource
• Subjects: 657.0218; Accounting -- Standards; Financial statements; BUSINESS & ECONOMICS / Accounting / Financial; Accounting -- Standards; Financial statements; Electronic books; Electronic books
• Languages: English
• ISBNs: 9781119180470; 1119180473
• Related ISBNs: 9781119180487; 9781119180456; 1119180457
• Notes: Note: Includes bibliographical references and indexes.; Note: Online resource; title from PDF title page (EBSCO, viewed January 21, 2016).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.