About this book
International GAAP® 2012 has been fully revised and updated in order to:
- Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28).
- Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices.
- Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book’s authors in dealing with recent day-to-day practical issues.
In this edition we have, for the first time, included the chapters on financial instruments and insurance contracts in a separate volume.
The book is published in three volumes, comprising 53 Chapters, three indexes, and detailed lists of contents and examples for each chapter. These are split between the two volumes ...
