International GAAP® 2009

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"... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs… a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a clear explanation of how the standards should be interpreted and applied in practice."
The Vice Chairman of Trustees of the IASC Foundation


International GAAP® 2009 is the leading and most comprehensive guide to interpreting and implementing IFRS. As a result of its updating and expansion, International GAAP 2009 will be published as a two volume set comprising 43 Chapters, three indexes, and 100 pages of detailed contents – a total of approximately 3,800 pages between the two volumes.

Why run the risk of not knowing? International GAAP® 2009 is the definitive guide to interpreting and implementing IFRS. This new edition explains the many significant amendments to IFRS that become effective in 2009.

IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special... and that is why International GAAP® 2009 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively.

International GAAP® 2009 is not constrained by any individual country’s legislation or financial reporting regulations, and this ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 160 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 EY includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue.

Why you need International GAAP® 2009

International GAAP® 2009 has been fully revised and updated in order to:

  • Deal with all new and amended authoritative pronouncements and exposure drafts, including the new revised standards on business combinations and consolidated financial statements

  • Provide insight and guidance in greater detail than ever before 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

  • Update and expand extracts from the published accounts of real companies from around the world

  • Include industry-specific guidance, for example a full chapter on extractive industries, and a new chapter on insurance contracts

International GAAP® is a registered trademark of Ernst & Young LLP


Publication details

International GAAP® 2009
c.3,800 pages at £125
Publication: January 2009
Publisher: John Wiley

International GAAP® 2009 is published as a 2 volume set in a hard case box. ISBN no: 978-0-470-74003-3. It is also available online, fully searchable with links to the underlying acounting standards.


How to order

In the event of difficulty, please call the Financial Reporting Group direct: +44 [0]20 7951 5051.

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