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International GAAP 2010 is fully revised and updated in order to: Deal with
all new and amended authoritative pronouncements, including the recent and
signifi cant revisions to IAS 1 (Presentation of Financial Statements), IAS 23
(Borrowing Costs), IAS 27 (Consolidated and Separate Financial Statements) and
IFRS 3 (Business Combinations)
Provide insight and guidance on the interpretation and practical application
of IFRS from a truly global perspective, based on the experience of the book's
authors in dealing with recent day-to-day practical issues
Explain the many current initiatives that are being pursued by the IASB and
IFRIC and that will lead to changes in accounting requirements
The impact of IFRS goes beyond financial reporting
The move to International Financial Reporting Standards (IFRS) is the single
most important initiative in the financial reporting world, the impact of which
stretches far beyond accounting to affect many key decisions companies make.
The ongoing development of IFRS requires a constant review of reporting
practices. Early assessment of the impact of new and amended standards reduces
the pressure of last minute corrections or delays to the accounts.
Keeping up to date with the changes and their implications requires
International Financial Reporting Standards are complex and are constantly
evolving. Finance professionals face an ongoing challenge to keep abreast of
It is often difficult to address practical issues by simply referring to the
underlying standards. Analysis and interpretation, including worked examples,
provides clarity and can save companies a considerable amount of time.
Extensive interpretation and practical guidance helps resolve complex
financial reporting problems
Providing leading interpretation and practical guidance, every chapter
contains detailed analysis of how complex financial reporting problems can be
resolved appropriately and effectively.
International GAAP 2010 demonstrates how difficult practical issues should be
approached in the new complex global world of international financial
reporting, where IFRS has become the accepted financial reporting system in
more than 100 countries. This integrated approach provides a unique level of
authoritative material for anyone involved in preparing, interpreting or
auditing company accounts, for regulators, academic researchers and for all
students of accountancy.
The International Financial Reporting Group of Ernst & Young includes
financial reporting professionals from around the world. Complex technical
accounting issues are explained clearly in a practical working context that
enables immediate understanding of the point at issue.
International GAAP 2010 is accompanied by numerous worked examples, a
comprehensive discussion of the practical issues of the day and the possible
alternative solutions available, and hundreds of practical illustrations taken
from the actual financial statements of companies that report under IFRSs. In
addition, the guidance assists you in understanding today what the impact of
tomorrow’s requirements will be. This early assessment of the potential impact
of reporting changes can help avoid later problems.
Applying the guidance in International GAAP helps ensure a smoother financial
reporting and audit process
As a single up-to-date point of reference, International GAAP will help
reporting professionals avoid accounting mistakes. Use of International GAAP
2010 throughout the financial year will help finance professionals keep abreast
of today’s complex financial reporting requirements and should ensure a
smoother financial reporting process.