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PwC編 IFRS実務ガイド 2017年版

Manual of Accounting - IFRS, 2017

Global Accounting Consulting Services PricewaterhouseCoopers LLP

2 vols. Paper., 2017年2月刊

Butterworths (LexisNexis), GBR. ISBN: 9780754554394

¥32,527

在庫あり

PricewaterhouseCoopers (PwC) における世界各国での豊富な経験を織り込んで作成されたIFRS会計実務の詳細なガイド。

【Table of Contents】

Volume 1.

1 Introduction, accounting principles and applicability of IFRS (Conceptual framework)

2 First-time adoption of IFRS

3 Accounting policies, accounting estimates and errors

4 Presentation of financial statements

5 Fair value

6 Related-party disclosures

7 Cash flow statements

8 Operating segments

9 Events after the reporting period and financial commitments

10 Hyper-inflation

11 Revenue from contracts with customers

12 Employee benefits

13 Share-based payment

14 Taxation

15 Lease accounting

16 Provisions, contingent liabilities and contingent assets

17 Government grants

18 Chapter number not used

19 Chapter number not used

20 Chapter number not used

21 Intangible assets

22 Property, plant and equipment

23 Investment property

24 Impairment of assets

25 Inventories

Volume 2.

26 Consolidated financial statements

27 Investment entities

28 Separate financial statements

29 Business combinations

30 Disposal of subsidiaries, business combinations and non-current assets

31 Equity accounting

32 Joint arrangements

33 Agriculture

34 Service concession arrangements

35 Chapter number not used

36 Chapter number not used

37 Chapter number not used

38 Chapter number not used

39 Chapter number not used

40 Introduction to financial instruments - objectives, definitions and scope (IFRS 9 version)

41 IFRS 9: classification and measurement

42 Embedded derivatives in host contracts

43 Finaicial liabilities and equity (IFRS 9 version)

44 Recognition and de-recognition

45 IFRS 9: Impairment

46 IFRS 9: Hedge accounting

47 Presentation and disclosure of financial instruments (IFRS 9)

48 Earnings per share (IAS 33)

49 Foreign currencies

50 Insurance

51 Share capital and reserves