International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards

About this book

International GAAP® 2013 has been fully revised and updated in order to:

• Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits).
• Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice.
• Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues.

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 three volumes as follows:

Volume 1

• Chapters 1 to 21, each preceded by a detailed list of contents and examples
• Index of extracts from financial statements
• Index of standards
• Index

Volume 2

• Chapters 22 to 41, each preceded by a detailed list of contents and examples
• Index of ...