Insights into IFRS - 5th Edition 2008/9
� KPMG's practical guide to International Financial Reporting Standards
   
 
Titel:Insights into IFRS - 5th Edition 2008/9 � KPMG's practical guide to International Financial Reporting Standards
Upplaga:5 uppl.
Utgivningsår:2008
Förlag:KPMG
ISBN:9781847037213
Produkttyp:Inbunden
Ämnesord:Ekonomi
Pris: 1689 SEK exkl. moms

 

In Insights into IFRS, the KPMG International Financial Reporting Group lays out an overview of
the requirements of IFRSs and provides extensive interpretative and application guidance based on KPMG member firms’ in-depth experience working with clients on IFRS issues around the world.

Key selling points:

- Follows the structure of a set of financial statements and is cross-referenced extensively to the relevant standards and interpretations
- Emphasises the application of IFRSs in practice and provides the conclusions reached by the KPMG International Financial Reporting Group on many interpretative issues
- Provides real-life practical experience on the application and interpretation of IFRSs from around the world and includes many detailed examples to assist with the application and interpretation of IFRSs
- Based on standards in issue at 1 August 2008 that are mandatory for an annual period beginning on 1 January 2008
- Details the implications of standards and interpretations in issue at 1 August 2008 but not yet effective for annual periods beginning on 1 January 2008
- Highlights areas of IFRSs that may change as a result of the ongoing projects of the IASB and IFRIC

New for 2008/2009:

- This 5th Edition of Insights into IFRS focuses on the requirements for annual reporting periods beginning on 1 January 2008.

Includes new chapters on:

- Business combinations (based on the revised IFRS 3 - Business Combinations published in January 2008)
- Changes in equity (based on the revised IAS 1 Presentation of Financial Statements published in September 2007).

The new edition also:

- Provides you with updates based on real IFRS queries encountered by KPMG member firms in practice during the last year
- Incorporates all requirements that have become effective for annual periods beginning on 1 January 2008
- Details the impact of IFRSs published between 1 August 2007 and 1 August 2008, which are not yet effective for annual periods beginning on 1 January 2008 in the Forthcoming Requirements sections in each chapter.

The 5th Edition also addresses:

- Amended IAS 27 Consolidated and Separate Financial Statements (published in January 2008)
- Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements – Puttable Financial Instruments and Obligations Arising on Liquidation (published in February 2008)
- Amendment to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations (published in January 2008)
- Provides a brief overview of current IASB projects relevant to each topic in the Future Developments sections, when significant changes to IFRSs in issue at 1 August 2008 are anticipated, for example, as a result of an exposure draft or discussion paper of the IASB.
 
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