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Ernst & Young編 インターナショナルGAAP 2019年版 全3巻

International GAAP 2019 Edition: Generally Accepted Accounting Practice Under International Financial Reporting Standards (IFRS)

The Financial Reporting Group of Ernst & Young

3 vols. Paper., 2018年12月刊

Wiley, USA. ISBN: 9781119557760

特価 ¥33,096

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 Consolidation procedures and non-controlling interests

8 Separate and individual financial statements

9 Business combinations

10 Business combinations under common control

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

21 Capitalisation of borrowing costs

22 Inventories

Volume 2

23 Leases (IAS 17)

24 Leases (IFRS 16)

25 Government grants

26 Service concession arrangements

27 Provisions, contingent liabilities and contingent assets

28 Revenue

29 Income taxes

30 Share-based payment

31 Employee benefits

32 Operating segments

33 Earnings per share

34 Events after the reporting period

35 Related party disclosures

36 Statement of cash flows

37 Interim financial reporting

38 Agriculture

39 Extractive industries

Volume 3

40 Financial instruments: Introduction

41 Financial instruments: Definitions and scope

42 Financial instruments: Derivatives and embedded derivatives

43 Financial instruments: Financial liabilities and equity

44 Financial instruments: Classification

45 Financial instruments: Recognition and initial measurement

46 Financial instruments: Subsequent measurement

47 Financial instruments: Impairment

48 Financial instruments: Derecognition

49 Financial instruments: Hedge accounting

50 Financial instruments: Presentation and disclosure

51 Insurance contracts (IFRS 4)

52 Insurance contracts (IFRS 17)