International GAAP is the leading and most comprehensive guide tointerpreting and implementing IFRS. For accountants and auditorsglobally, it delivers guidance in addressing IFRS issues as theyoccur, in addition to being an invaluable resource when preparinginterim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards andinterpretations, and to deliver the latest guidance on theapplication of IFRS, International GAAP 2012 has beenfully revised in order to: * Deal with all new and amended authoritative pronouncements,including the new standards on Consolidated Financial Statements(IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests inOther Entities (IFRS 12) and Fair Value Measurement (IFRS 13) andrevisions to standards including Financial Instruments (IFRS 9),Presentation of Financial Statements (IAS 1), Income Taxes (IAS12), Employee Benefits (IAS 19), Separate Financial Statements (IAS27) and Investments in Associates and Joint Ventures (IAS 28). * Explain the many initiatives that are currently being pursuedby the IASB and IFRS Interpretations Committee and that will leadto changes in accounting requirements. In particular, projects onRevenue Recognition, Leases, Financial Statement Presentation,Financial Instruments and Insurance Contracts may all significantlychange current accounting practices. * Provide insight and guidance on the interpretation andpractical application of IFRS from a truly global perspective,based on the experience of the book's authors in dealing withrecent day-to-day practical issues. * Present the sections relating to Financial Instruments andInsurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000pages, consisting 53 chapters and numerous illustrativeexamples.weiterlesen