This edition has been fully revised by EY's International Financial Reporting Group and takes into account all accounting standards, amendments, and relevant rules as at September 2020.
It covers the wide range of interpretations and solutions that have been developed by practitioners and this edition in particular considers the impact of the coronavirus pandemic on financial reporting.
This eBook is part of the ICAEW Library's eBook collection. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Login to access all links to the eBook and chapters.
- The IASB's Conceptual Framework
- Presentation of financial statements and accounting policies
- Non-current assets held for sale and discontinued operations
- First-time adoption
- Consolidated financial statements
- Consolidation procedures and non-controlling interests
- Separate and individual financial statements
- Business combinations
- Business combinations under common control
- Investments in associates and joint ventures
- Joint arrangements
- Disclosure of interests in other entities
- Fair value measurement
- Foreign exchange
- Hyperinflation
- Intangible assets
- Property, plant and equipment
- Investment property
- Impairment of fixed assets and goodwill
- Capitalisation of borrowing costs
- Inventories
- Leases
- Government grants
- Service concession arrangements
- Provisions, contingent liabilities and contingent assets
- Income tax
- Share-based payment
- Employee benefits
- Operating segments
- Earnings per share
- Events after the reporting period
- Related party disclosures
- Statement of cash flows
- Interim financial reporting
- Agriculture
- Extractive industries
Revenue
- Revenue: Introduction and scope
- Revenue: Identify the contract and performance obligations
- Revenue: Determine and allocate the transaction price
- Revenue: Recognition
- Revenue: Licences, warranties and contract costs
- Revenue: Presentation and disclosure
Financial instruments
- Financial instruments: Introduction
- Financial instruments: Definitions and scope
- Financial instruments: Derivatives and embedded derivatives
- Financial instruments: Financial liabilities and equity
- Financial instruments: Classification
- Financial instruments: Recognition and initial measurement
- Financial instruments: Subsequent measurement
- Financial instruments: Impairment
- Financial instruments: Derecognition
- Financial instruments: Hedge accounting
- Financial instruments: Presentation and disclosure
Insurance contracts
- Insurance contracts (IFRS 4)
- Insurance contracts (IFRS 17)
Terms and conditions
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Contact the Library
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.
Log in to access International GAAP 2021
This eBook is only available to ICAEW members, ACA students, and other entitled users. Login to see the full eBook.
Log in