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Ernst & Young編 インターナショナルGAAP 2017年版

International GAAP 2017 Edition: Generally Accepted Accounting Practice Under International Financial Reporting Standards (IFRS)

The Financial Reporting Group of Ernst & Young

3 vols. Paper., 2016年12月刊

Wiley, USA. ISBN: 9781119344483

特価 ¥33,227

在庫あり

IFRSの紹介およびその背景にある会計理論の説明にとどまらず、実務上の問題点に関する本格的な解釈にまで踏み込んだ解説書として、研究者および職業会計人から高い評価を得ている文献。

【主な内容】

○ IFRSの初度適用・金融商品・企業結合とのれん・減損・従業員給付・株式報酬・外国為替・法人所得税・収益認識・リース・ジョイント・ベンチャー・関連会社・保険契約などより構成。

○ 各章ともIFRS適用に際しての、背景の概説・関連基準の説明・適用要件の明解な解説・実務への応用・開示要件の項目一覧・IFRS導入への手引について詳細に解説。

【Table of Contents】

Volume 1

1. International GAAP

2. The IASB's conceptual framework

3. Presentation of financial statements and accounting policies

4. Non-current assets held for sale and discontinued operations

5. First-time adoption

6. Consolidated financial statements

7. Consolidated procedures and non-controlling interests

8. Separate and individual financial statements

9. Business combinations

10. Common control business combinations

11. Investments in associates and joint ventures

12. Joint arrangements

13. Disclosure of interests in other entities

14. Fair value measurement

15. Foreign exchange

16. Hyperinflation

17. Intangible assets

18. Property, plant and equipment

19. Investment property

20. Impairment of fixed assets and goodwill

Volume 2

21. Capitalisation of borrowing costs

22. Inventories

23. Construction contracts (IAS 11)

24. Leases

25. Government grants

26. Service concession arrangements

27. Provisions, contingent liabilities and contingent assets

28. Revenue recognition (IAS 18)

29. Revenue from contracts with customers (IFRS 15)

30. Income taxes

31. Share-based payment

32. Employee benefits

33. Operating segments

34. Earnings per share

35. Events after the reporting period

36. Related party disclosures

37. Statement of cash flows

38. Interim financial reporting

39. Agriculture

40. Extractive industries

Volume 3

41. Financial instruments: Introduction

42. Financial instruments: Definitions and scope

43. Financial instruments: Derivatives and embedded derivatives

44. Financial instruments: Financial liabilities and equity

45. Financial instruments: Classification (IAS 39)

46. Financial instruments: Classification (IFRS 9)

47. Financial instruments: Recognition and initial measurement

48. Financial instruments: Subsequent measurement (IAS 39)

49. Financial instruments: Subsequent measurement (IFRS 9)

50. Financial instruments: Derecognition

51. Financial instruments: Hedge accounting (IAS 39)

52. Financial instruments: Hedge accounting (IFRS 9)

53. Financial instruments: Presentation and disclosure

54. Insurance contracts