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9781119557760

International GAAP 2019Edition 1 by Ernst & Young LLP

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Author
Ernst & Young LLP
Publisher
Wiley
ISBN
978-1119664499
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Description

International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS). Authored by Ernst & Young LLP’s financial reporting professionals from around the world, this three-volume guide offers a global perspective on the application of IFRS. The book sets IFRS in a relevant business context, providing insights into how complex practical issues should be resolved in real-world global financial reporting scenarios. It is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS.

Complex technical accounting issues are explained clearly and set within a practical framework with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies worldwide. The 2019 edition has been fully revised and updated to continue investigating implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). It also explores complex implementation issues related to the adoption of IFRS 16 (Leases) in 2019.