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KPMG編 国際財務報告基準(IFRS)実務解説 2016/2017年版

Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards, 13th Edition 2016/2017

The KPMG International Standards Group

2 vols. Hard., 2016年9月刊

Sweet & Maxwell, GBR. ISBN: 9780414057456

¥33,055

在庫あり

IFRS最新実務を、財務諸表の構成に即して解説。世界各地のKPMGメンバーから指摘された論点にもとづき、KPMG国際財務報告グループによる基準の解釈と、基準の適切な適用にあたってのガイダンスを提供。豊富な実例を挙げながら、具体的に解説。今後の改訂や予想される進展も視野に入れた分析がなされています。

【Table of Contents】

Background

Introduction

Conceptual Framework

General issues

Form and components of financial statements

Changes in equity

Statement of cash flows

Fair value measurement

Consolidation

Business combinations

Foreign currency translation

Accounting policies, errors and estimates

Events after the reporting period

Hyperinflation

Statement of financial position

General

Property, plant and equipment

Intangible assets and goodwill

Investment property

Associates and the equity method

Joint arrangements

Inventories

Biological assets

Impairment of non-financial assets

Provisions, contingent assets and liabilities

Income taxes

Statement of profit or loss and OCI

General

Revenue

Revenue: IFRS 15

Employee benefits

Share-based payments

Borrowing costs

Special topics

Leases

Operating segments

Earnings per share

Non-current assets held for sale and discontinued operations

Related party disclosures

Investment entities

Non-monetary transactions

Accompanying financial and non-financial information

Interim financial reporting

Disclosure of interests in other entities

Extractive activities

Service concession arrangements

Common control transactions and Newco formations

First-time adoption of IFRS

First-time adoption of IFRS

Regulatory deferral accounts and first-time adoption of IFRS

Financial instruments

Scope and definitions

Derivatives and embedded derivatives

Equity and financial liabilities

Classification of financial assets and financial liabilities

Recognition and derecognition

Measurement and gains and losses

Hedge accounting

Presentation and disclosures

Applying different versions of IFRS 9

Financial instruments: IFRS 9 (2014)

Scope and definitions

Derivatives and embedded derivatives

Equity and financial liabilities

Classification of financial assets

Classification of financial liabilities

Recognition and derecognition

Measurement

Impairment

Hedge accounting

Presentation and disclosure

Transition to IFRS 9

Financial instruments: IFRS 9 (2009)

Applying IFRS 9 (2009)

Insurance

Insurance contracts

Reproduced chapter (Volume 2 only)

Fair value measurement

Appendices and index