International GAAP 2021 (set of 3 vol.) (Record no. 2934)

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000 -LEADER
fixed length control field 05549nam a22001817a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220706114308.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119772439
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.0218
Item number ERN
245 ## - TITLE STATEMENT
Title International GAAP 2021 (set of 3 vol.)
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Name of publisher, distributor, etc. John Wiley & Sons, Inc.
Place of publication, distribution, etc. New Jersey
Date of publication, distribution, etc. 2021
300 ## - PHYSICAL DESCRIPTION
Extent Various pages
365 ## - TRADE PRICE
Price type code USD
Price amount 220.00 (Set of 3 vol.)
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note TABLE OF CONTENTS<br/>Volume 1<br/><br/>1 International GAAP 1<br/><br/>2 The IASB’s Conceptual Framework 39<br/><br/>3 Presentation of financial statements and accounting policies 109<br/><br/>4 Non-current assets held for sale and discontinued operations 187<br/><br/>5 First-time adoption 217<br/><br/>6 Consolidated financial statements 385<br/><br/>7 Consolidation procedures and non-controlling interests 491<br/><br/>8 Separate and individual financial statements 571<br/><br/>9 Business combinations 633<br/><br/>10 Business combinations under common control 761<br/><br/>11 Investments in associates and joint ventures 807<br/><br/>12 Joint arrangements 887<br/><br/>13 Disclosure of interests in other entities 941<br/><br/>14 Fair value measurement 995<br/><br/>15 Foreign exchange 1175<br/><br/>16 Hyperinflation 1249<br/><br/>17 Intangible assets 1285<br/><br/>18 Property, plant and equipment 1381<br/><br/>19 Investment property 1437<br/><br/>20 Impairment of fixed assets and goodwill 1511<br/><br/>21 Capitalisation of borrowing costs 1643<br/><br/>22 Inventories 1673<br/><br/>Index of extracts from financial statements index 1<br/><br/>Index of standards index 7<br/><br/>Index index 111<br/><br/>The lists of chapters in volumes 2 and 3 follow overleaf.<br/><br/>Volume 2<br/><br/>23 Leases 1701<br/><br/>24 Government grants 1821<br/><br/>25 Service concession arrangements 1847<br/><br/>26 Provisions, contingent liabilities and contingent assets 1923<br/><br/>27 Revenue: Introduction and scope 2015<br/><br/>28 Revenue: Identify the contract and performance obligations 2045<br/><br/>29 Revenue: Determine and allocate the transaction price 2157<br/><br/>30 Revenue: Recognition 2253<br/><br/>31 Revenue: Licences, warranties and contract costs 2313<br/><br/>32 Revenue: Presentation and disclosure 2387<br/><br/>33 Income taxes 2441<br/><br/>34 Share-based payment 2623<br/><br/>35 Employee benefits 2887<br/><br/>36 Operating segments 2973<br/><br/>37 Earnings per share 3017<br/><br/>38 Events after the reporting period 3071<br/><br/>39 Related party disclosures 3093<br/><br/>40 Statement of cash flows 3131<br/><br/>41 Interim financial reporting 3189<br/><br/>42 Agriculture 3269<br/><br/>43 Extractive industries 3325<br/><br/>Index of extracts from financial statements index 1<br/><br/>Index of standards index 7<br/><br/>Index index 111<br/><br/>The list of chapters in volume 3 follows overleaf.<br/><br/>Volume 3<br/><br/>44 Financial instruments: Introduction 3571<br/><br/>45 Financial instruments: Definitions and scope 3579<br/><br/>46 Financial instruments: Derivatives and embedded derivatives 3615<br/><br/>47 Financial instruments: Financial liabilities and equity 3657<br/><br/>48 Financial instruments: Classification 3767<br/><br/>49 Financial instruments: Recognition and initial measurement 3839<br/><br/>50 Financial instruments: Subsequent measurement 3865<br/><br/>51 Financial instruments: Impairment 3905<br/><br/>52 Financial instruments: Derecognition 4079<br/><br/>53 Financial instruments: Hedge accounting 4173<br/><br/>54 Financial instruments: Presentation and disclosure 4399<br/><br/>55 Insurance contracts (IFRS 4) 4525<br/><br/>56 Insurance contracts (IFRS 17) 4669<br/><br/>Index of extracts from financial statements index 1<br/><br/>Index of standards index 7<br/><br/>Index index 111
520 ## - SUMMARY, ETC.
Summary, etc. International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on 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.<br/><br/>Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS 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.<br/><br/>Volume 1 contains the following chapters and sections:<br/><br/>International GAAP<br/>The IASB's Conceptual Framework<br/>Presentation of financial statements and accounting policies<br/>Non-current assets held for sale and discontinued operations<br/>First-time adoption<br/>Consolidated financial statements<br/>Consolidation procedures and non-controlling interests<br/>Separate and individual financial statements<br/>Business combinations<br/>Business combinations under common control<br/>Investments in associates and joint ventures<br/>Joint arrangements<br/>Disclosure of interests in other entities<br/>Fair value measurement<br/>Foreign exchange<br/>Hyperinflation<br/>Intangible assets<br/>Property, plant and equipment<br/>Investment property<br/>Impairment of fixed assets and goodwill<br/>Capitalisation of borrowing costs<br/>Inventories<br/>Index of extracts from financial statements for all three volumes<br/>Index of standards for all three volumes<br/>Index for all three volumes<br/><br/>This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.<br/><br/>This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting--Standards
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Koha item type Book
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Bill No Bill Date Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Accession Number Date last seen Copy number Cost, replacement price Price effective from Koha item type Public note
    Dewey Decimal Classification     Finance & Accounting TB675 10-06-2022 Indian Institute of Management LRC Indian Institute of Management LRC General Stacks 07/06/2022 Technical Bureau India Pvt. Ltd. 11572.00   657.0218 ERN 002646 07/06/2022 1 17600.00 07/06/2022 Book Vol 1
    Dewey Decimal Classification     Finance & Accounting TB675 10-06-2022 Indian Institute of Management LRC Indian Institute of Management LRC General Stacks 07/06/2022 Technical Bureau India Pvt. Ltd.     657.0218 ERN 002647 07/06/2022 1 0.00 07/06/2022 Book Vol 2
    Dewey Decimal Classification     Finance & Accounting TB675 10-06-2022 Indian Institute of Management LRC Indian Institute of Management LRC General Stacks 07/06/2022 Technical Bureau India Pvt. Ltd.     657.0218 ERN 002648 07/06/2022 1   07/06/2022 Book Vol 3

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