Ernst & Young's International GAAP 2021

-10% Ernst & Young's International GAAP 2021
Product ISBN: 9781119772439
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International GAAP® 2021

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.

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.

The 2021 edition of International GAAP® has been fully revised and updated in order to:

  • Provide expanded discussion and practical illustrations on the many implementation issues arising as entities continue to apply IFRS 16 (Leases), including those related to recent rent concessions and the associated narrow scope amendment issued by the International Accounting Standards Board (IASB).
  • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the IASB's recently issued Amendments to IFRS 17, resulting in a number of significant changes as well as many other editorial alterations. The chapter also discusses implementation issues and explores other matters arising as insurers prepare for the adoption of the standard.
  • Continue to investigate the many application issues arising as entities apply IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers).
  • Discuss the IASB's amendments to IFRS 9 and related standards to address the effects of the Interbank Offered Rates (IBOR) reform on financial reporting.
  • Illustrate the application of IFRS to the accounting for natural disasters highlighted by the accounting issues related to the recent coronavirus pandemic.
  • Discuss the new agenda decisions issued by the IFRS Interpretations Committee since the preparation of the 2020 edition.
  • Address the amendments to standards and the many other initiatives that are currently being discussed by the IASB and the potential consequential changes to accounting requirements.
  • Provide further insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book's authors in dealing with current issues.

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