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Vol 21 No 11 Nov/Dec 2016

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Criminal Injuries Compensation Claims

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards 2016/17 isbn 9780414057456

Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards 12th ed 2015/16

Edited by: KPMG

ISBN13: 9780414051881
New Edition ISBN: 9780414057456
Previous Edition ISBN: 9780414035423
Published: September 2015
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback, 2 Volumes in Slipcase
Price: Out of print



In Insights into IFRS, the KPMG International Standards Group supplements the requirements of IFRS with extensive interpretative and application guidance based on KPMG member firms' in-depth experience working with clients on IFRS issues around the world.

The new 12th edition covers standards in issue at 1 July 2015 that apply to an annual period beginning on 1 January 2015.

  • Helps apply IFRS to real transactions and arrangements
  • Provides the conclusions reached by the KPMG International Financial Reporting Group on many interpretative issues
  • Based on actual questions that have arisen in practice around the world
  • Highlights new requirements soon to be compulsory to help businesses prepare for the change
  • Cuts through complexity by offering clear and insightful analysis of technical content
  • Organised by topic to follow the structure of a set of financial statements
  • Cross-referenced extensively to the relevant standards
  • Includes detailed examples to illustrate the application of the standards
  • Contains an index of examples for easy reference
  • Features updated guidance throughout, reflecting changes over the past year and developing practice

Subjects:
Taxation
Contents:
Background
Introduction
Conceptual Framework

General issues
Form and components of financial statements
Changes in equity
Statement of cash flows
Fair value measurement
Consolidation
Business combinations
Foreign currency translation
Accounting policies, errors and estimates
Events after the reporting period
Hyperinflation

Statement of financial position
General
Property, plant and equipment
Intangible assets and goodwill
Investment property
Associates and the equity method
Joint arrangements
Inventories
Biological assets
Impairment of non-financial assets
Provisions, contingent assets and liabilities
Income taxes

Statement of profit or loss and OCI
General
Revenue
Revenue: IFRS 15
Employee benefits
Share-based payments
Borrowing costs

Special topics
Leases
Operating segments
Earnings per share
Non-current assets held for sale and discontinued operations
Related party disclosures
Investment entities
Non-monetary transactions
Accompanying financial and non-financial information
Interim financial reporting
Disclosure of interests in other entities
Extractive activities
Service concession arrangements
Common control transactions and Newco formations

First-time adoption of IFRS
First-time adoption of IFRS
Regulatory deferral accounts and first-time adoption of IFRS

Financial instruments
Scope and definitions
Derivatives and embedded derivatives
Equity and financial liabilities
Classification of financial assets and financial liabilities
Recognition and derecognition
Measurement and gains and losses
Hedge accounting
Presentation and disclosures

Applying different versions of IFRS 9

Financial instruments: IFRS 9 (2014)
Scope and definitions
Derivatives and embedded derivatives
Equity and financial liabilities
Classification of financial assets
Classification of financial liabilities
Recognition and derecognition
Measurement
Impairment
Hedge accounting
Presentation and disclosure
Transition to IFRS 9

Financial instruments: IFRS 9 (2009)
Applying IFRS 9 (2009)

Insurance
Insurance contracts

Reproduced chapter (Volume 2 only)
Fair value measurement

Appendices and index