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GAAP Handbook 2019 Volumes 1 and 2 (CRC)

TThe purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS). In addition, the book summarises by topic the accounting and disclosure requir

Publication Language: English

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TThe purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS). In addition, the book summarises by topic the accounting and disclosure requirements of the accounting standards.

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Table of contents

Chapter 1 - The conceptual framework

Chapter 2 - Presentation of financial statements

Chapter 3 - Inventories

Chapter 4 - Statement of cash flows

Chapter 5 - Accounting policies, changes in accounting estimates and errors

Chapter 6 - Events after the reporting period

Chapter 7 - Construction contracts

Chapter 8 - Taxation

Chapter 9 - Property, plant and equipment

Chapter 10 - Leases

Chapter 11 - Revenue

Chapter 12 - Employee benefits

Chapter 13 - Government grants and assistance

Chapter 14 - The effects of changes in foreign exchange rates

Chapter 15 - Borrowing costs

Chapter 16 - Related party disclosures

Chapter 17 - Hyperinflationary economies

Chapter 18 - Financial instruments

Chapter 19 - Earnings per share

Chapter 20 - Interim financial reporting

Chapter 21 - Impairment of assets

Chapter 22 - Provisions, contingent assets and contingent liabilities

Chapter 23 - Intangible assets

Chapter 24 - Investment property

Chapter 25 - Agriculture

Chapter 26 - First-time adoption of international financial reporting standards

Chapter 27 - Share-based payments

Chapter 28 - Non-current assets held for sale and discontinued operations

Chapter 29 - Operating segments

Chapter 30 - Service concession arrangements

Chapter 31 - Small and medium-sized entities

Chapter 32 - Fair value measurement

Chapter 1 - Separate financial statements

Chapter 2 - Business combinations

Chapter 3 - Consolidated financial statements

Chapter 4 - Associates and joint arrangements

Chapter 5 - Changes in interests in investments €“ Acquisitions

Chapter 6 - Changes in interests in investments €“ Disposals

Chapter 7 - Changes in interests in investments €“ Other

Chapter 8 - Foreign operations

Chapter 9 - Consolidated statement of cash flows

Chapter 10 - Disclosure of interests in other entities