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In today's competitive business environment, a well thought out business plan is more important than ever before. Not only can it assist you in raising the money needed to start or expand a business-by attracting the interest of potential investors-but it can also help you keep tabs on your progress once the business is up and running. Completely revised and updated to reflect today's dynamic business environment, The Ernst & Young Business Plan Guide, Third Edition leads you carefully through every aspect involved in researching, writing, and presenting a winning business plan. Illustrating each step of this process with realistic examples, this book goes far beyond simply discussing what a business plan is. It explains why certain information is required, how it may best be presented, and what you should be aware of as both a preparer and reviewer of such a proposal. Divided into three comprehensive parts, The Ernst & Young Business Plan Guide, Third Edition outlines the essential elements of this discipline in a straightforward and accessible manner. Whether you're considering starting, expanding, or acquiring a business, the information found within these pages will enhance your chances of success. * Advice on how to write and develop business plans* A realistic sample plan* All new sections on funding and financing methodswith provisions for restructuring and bankruptcy* Tips for tailoring plans to the decision makers

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 2008 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 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it 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 120 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 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.

International GAAP 2008 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.

The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP

"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 unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation

Praise for previous editions in the International GAAP series:

"A standard reference work" —Financial Times

"The definitive guide to financial reporting" —The Times

Use the New Tax Law to Retire on Your Terms Are you planning your retirement with the Economic Growth and Tax Relief Reconciliation Act of 2001 in mind? If not, you could be missing out on important changes that could help you build a larger nest egg or even retire early. Drawing on the experience of the nation's premier tax and financial planners, Ernst & Young's Retirement Planning Guide, Special Tax Edition shows you how to use the new tax law to plan for a secure future-whether you're just getting started or on the verge of retirement. This practical guide highlights key financial and personal issues you need to consider during your pre-retirement and retirement years, including essential information on how the new tax law will affect your retirement. From guidance on portfolio diversification and Social Security to the new tax rules that will impact IRAs and 401(k) plans, Ernst & Young's Retirement Planning Guide, Special Tax Edition provides the insight and assistance you need to take advantage of the new tax law and plan for a financially secure future.* The effect the new tax law will have on your retirement plan-from pension withdrawals to IRA limits and new tax-deferred plans* The latest financial instruments for retirement savings* Worksheets, tips, and action items, as well as additional resources, including Web sites* Strategies to overcome adverse financial events* Wealth-building techniques to help you retire early* Practical ideas and easy-to-understand charts and tables

This is the first book to address the special rules that apply to the taxation of all property and casualty insurance companies, including life insurance companies with property/casualty insurance operations. It covers the special rules that apply to the taxation of captive insurance companies in addition to the general rules that are usually applicable to a captive insurance company. At the same time, it examines the fact that many healthcare organizations are now considered to be insurance companies and will be taxed as such under all the various healthcare reform proposals. Includes a sample tax return for property and casualty insurance companies, Form 1120PC, and guidance on how to read and review a property and/or casualty company annual report.

A practical guide to taking your company public--successfully Thisupdated version of the Ernst & Young Guide to Taking YourCompany Public looks at the IPO as a milestone in a larger processcalled The Value Journey?sm, the basis for the work of the Ernst& Young Center for Strategic Transactions??, a businessadvisory resource for CEOs. This practical book is designed to helpyou determine whether an IPO is the right move for your company andaddresses the major leadership challenges that CEOs face. Itdescribes how to plan your IPO journey and chart your businessstrategy, focusing on the steps you must take to succeed during andafter the IPO event and fulfill the critical need to continuouslyinnovate and renew your company.

Produced by the advisors to the Nobel Peace Prize and the 1984 Olympics, this book offers practical event management and marketing advice flavoured with various anecdotes in one easy-to-read format. It explains precisely how to build image or company recognition by sponsoring diverse sizes and types of events ranging from entertainment to sports. It also covers every stage of marketing, logistics, finance, concessions and public relations.

With the use of non-technical language it enables readers to understand the underlying dynamics of cost in order to facilitate effective decisions regarding products and services, workflows, capital investments and day-to-day monitoring of their business. Combining customer's needs and reactions with the financial awareness of a company's strengths and weaknesses, it ties into all current, major business concerns, including environmental awareness and international competitiveness. Features case studies, checklists and self-assessment techniques that will aid readers in initiating a total cost management program.

The economic climate, new regulations and developments both here and abroad have totally changed the face of today's mergers and acquisitions. Completely rewritten and updated, it examines realistic strategies and goals for the 1990s that must be addressed in order to achieve a successful acquisition program. Includes coverage of the post-acquisition process, chapters on restructuring financially troubled companies, and unique strategies that apply to niche acquisitions. It also features new material on international mergers, the pros and cons of partial buy-ins, cross-border alliances, financing options and covers issues (strategic, legal, financial and regulatory) that can affect a deal of any size.

Explains how companies can productively use development effectiveness, an offshoot of total quality management, to ease problems regarding changing technologies in the information services organization by providing tools for change while still creating high-performance IS organizations. Contains proven implementation steps for planning and managing IT transitional processes along with the instruments relevant to measure the IS organization's current position, readiness for and ability to change.

Thinking of relocating or expanding your business to another city?Are you starting a new business? Let Ernst & Young, thenation's leading business and financial consulting firm, help youfind the location that best serves your company's needs, The ernst& Young Almanac and Guide to U.S. Business Cities Theauthoritative reference that profiles 65 places to do business inthe United States and helps answer your questions about Labor ForceIssues--How extensive is the available pool of workers? What arethe prevailing wages and benefits? What is the level of salaryinflation? Is the 18- to 44-year-old population stable, growing, ordeclining? Education Issues--What percentage of students graduatefrom high school? Go on to higher education? How good are thearea's colleges and universities? What kind of vocational trainingis available? How current is the technology used? Is the businesscommunity actively involved in school issues? Have apprenticeshipprograms been established? Business Climate, Housing & Qualityof Life Issues--Is the community reaching out to welcome newbusinesses? How does its regulatory environment compare with otherareas? Where will workers live? How long is the average commute?What types of recreational facilities and activities does thecommunity offer? What is the air quality and level of trafficcongestion? How much crime is there? Costs--What are the occupancycosts for rental space for an office? A warehouse? What are theconstruction costs? Commercial and industrial electric costs? Whatare the state, city, and property tax rates? America's business ison the move. Let The Ernst & Young Almanac and Guide to U.S.Business Cities help you make your move.

Privatization is not just an economic buzzword. It stands forinvestment opportunities that have unlimited upside potential.Based on years of successful privatization consulting both here andabroad, Ernst & Young has created this definitive resource toexplain, through real-life case studies and detailed examples,everything necessary to locate desirable buys, assess risks andrewards and negotiate the most favorable deals.

From the experts at Ernst & Young's world-renownedEntrepreneurial Services Group--a host of innovative strategies forfueling business growth! When most owners and entrepreneurs needgrowth capital, they think "bank." But with the explosive growth offinancial markets, there are now as many ways to raise capital asthere are to spend it. This book offers you an invaluableopportunity to tap into both cutting-edge and proven strategiesthat can help you grow your business effectively and efficiently.Whether it's money for product development, expansion into newmarkets, a start-up or a buy-out, The Ernst & Young Guide toFinancing for Growth offers you a host of innovative strategies tohelp you realize your goal. This new edition of The Ernst &Young Guide to Raising Capital has been updated and expanded toinclude all the latest on state, federal, and internationalfinancing programs, all the new SEC reporting requirements, andmore.* Going public* Borrowing* Generating extra cash* Private placement* Leasing* Government financing* Venture capital* And much moreFor all stages of development, for all areas of business andfinance--Ernst & Young is your #1 business resource. Mergersand Acquisitions, Second Edition The Ernst & Young BusinessPlan Guide, Second Edition The Ernst & Young Guide to Expandingin the Global Market Privatization: Investing in InfrastructuresAround the World The Ernst & Young Almanac and Guide to U.S.Business Cities

From the experts at Ernst & Young's world-renownedEntrepreneurial Services Group--a host of innovative strategies forfueling business growth! When most owners and entrepreneurs needgrowth capital, they think "bank." But with the explosive growth offinancial markets, there are now as many ways to raise capital asthere are to spend it. This book offers you an invaluableopportunity to tap into both cutting-edge and proven strategiesthat can help you grow your business effectively and efficiently.Whether it's money for product development, expansion into newmarkets, a start-up or a buy-out, The Ernst & Young Guide toFinancing for Growth offers you a host of innovative strategies tohelp you realize your goal. This new edition of The Ernst &Young Guide to Raising Capital has been updated and expanded toinclude all the latest on state, federal, and internationalfinancing programs, all the new SEC reporting requirements, andmore.* Going public* Borrowing* Generating extra cash* Private placement* Leasing* Government financing* Venture capital* And much moreFor all stages of development, for all areas of business andfinance--Ernst & Young is your #1 business resource. Mergersand Acquisitions, Second Edition The Ernst & Young BusinessPlan Guide, Second Edition The Ernst & Young Guide to Expandingin the Global Market Privatization: Investing in InfrastructuresAround the World The Ernst & Young Almanac and Guide to U.S.Business Cities

Enhance the digital security knowledge-base within any organizationIn today's competitive business environment, information and information technology have become crucial for a company's success. Ensuring the confidentiality of such information-financial, trade secrets, and the like-has become key. Defending the Digital Frontier, Second Edition describes where organizations are vulnerable and identifies protective measures that rely on people and process as much as technology. This book is a practical guide aimed at business leaders and executives, explaining why digital security is not a technical function, but a risk management operation, and illustrates an approach for creating an enterprise-wide security culture based on business-led risk-management principles.Ernst & Young is a global leader in professional services, providing tax, assurance, and transaction advice to thousands of individuals as well as domestic and global businesses. Ernst & Young provides independent security solutions for some of the world's most information-intensive organizations, including numerous Fortune 500 companies, and the federal government.

Understand TAR mechanics, processes, and technologies, as taught by EY expertsInsider’s Guide to Technology-Assisted Review provides professionals with a thorough understanding of the process that is becoming increasingly important to the legal industry. With detailed discussion of the methods, technologies, and practices involved in TAR, readers without advanced degrees in linguistics or related technologies will gain a solid knowledge base upon which to evaluate both current practices and the new tools and technology continually hitting the market. Written by the world-renown experts at Ernst & Young’s Technology and Discovery Services, this book provides a valuable resource for professionals seeking a more efficient way to handle the discovery and analysis process.Technology-Assisted Review streamlines the discovery and document review process by essentially “training” a computer to evaluate documents as required. The term “predictive coding” is used in a narrower sense, but both terms have several meanings, and can mean different things to different firms. Insider’s Guide to Technology-Assisted Review cuts through the confusion, differentiating the different types of TAR and explaining the process and mechanics of each. Readers will: Understand the fundamental concepts of technology-assisted reviewSimplify ediscovery, documentation, and storage of large document setsLearn how TAR tools work, and the resources they require to function Consider the specialized skillset required to fully exploit TAR technologyTechnology-Assisted Review is here to stay, as the legal industry evolves to take full advantage of the cutting-edge technology becoming more widely available. As TAR becomes standard practice, it’s important for professionals to understand its possibilities and limitations. Insider’s Guide to Technology-Assisted Review provides clear, comprehensive guidance toward this complex topic.

Understand TAR mechanics, processes, and technologies, as taught by EY experts

Insider’s Guide to Technology-Assisted Review provides professionals with a thorough understanding of the process that is becoming increasingly important to the legal industry. With detailed discussion of the methods, technologies, and practices involved in TAR, readers without advanced degrees in linguistics or related technologies will gain a solid knowledge base upon which to evaluate both current practices and the new tools and technology continually hitting the market. Written by the world-renown experts at Ernst & Young’s Technology and Discovery Services, this book provides a valuable resource for professionals seeking a more efficient way to handle the discovery and analysis process.

Technology-Assisted Review streamlines the discovery and document review process by essentially “training” a computer to evaluate documents as required. The term “predictive coding” is used in a narrower sense, but both terms have several meanings, and can mean different things to different firms. Insider’s Guide to Technology-Assisted Review cuts through the confusion, differentiating the different types of TAR and explaining the process and mechanics of each. Readers will:

Understand the fundamental concepts of technology-assisted review Simplify ediscovery, documentation, and storage of large document sets Learn how TAR tools work, and the resources they require to function Consider the specialized skillset required to fully exploit TAR technology

Technology-Assisted Review is here to stay, as the legal industry evolves to take full advantage of the cutting-edge technology becoming more widely available. As TAR becomes standard practice, it’s important for professionals to understand its possibilities and limitations. Insider’s Guide to Technology-Assisted Review provides clear, comprehensive guidance toward this complex topic.

Understand TAR mechanics, processes, and technologies, as taught by EY experts

Insider’s Guide to Technology-Assisted Review provides professionals with a thorough understanding of the process that is becoming increasingly important to the legal industry. With detailed discussion of the methods, technologies, and practices involved in TAR, readers without advanced degrees in linguistics or related technologies will gain a solid knowledge base upon which to evaluate both current practices and the new tools and technology continually hitting the market. Written by the world-renown experts at Ernst & Young’s Technology and Discovery Services, this book provides a valuable resource for professionals seeking a more efficient way to handle the discovery and analysis process.

Technology-Assisted Review streamlines the discovery and document review process by essentially “training” a computer to evaluate documents as required. The term “predictive coding” is used in a narrower sense, but both terms have several meanings, and can mean different things to different firms. Insider’s Guide to Technology-Assisted Review cuts through the confusion, differentiating the different types of TAR and explaining the process and mechanics of each. Readers will:

Understand the fundamental concepts of technology-assisted review Simplify ediscovery, documentation, and storage of large document sets Learn how TAR tools work, and the resources they require to function Consider the specialized skillset required to fully exploit TAR technology

Technology-Assisted Review is here to stay, as the legal industry evolves to take full advantage of the cutting-edge technology becoming more widely available. As TAR becomes standard practice, it’s important for professionals to understand its possibilities and limitations. Insider’s Guide to Technology-Assisted Review provides clear, comprehensive guidance toward this complex topic.

New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly:

FRS 100 – Application of Financial Reporting Requirements; FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland.

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.

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 2016 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. The International Financial Reporting Group of Ernst & Young 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.

International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country''s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have 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.

All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use:

• An introduction to the background issues

• An explanation of relevant principles

• A clear exposition of the requirements of IFRS

• A discussion of the implications in practice and possible alternative solutions available

• Worked examples

• Extracts from real company accounts

• A full listing of the required disclosures

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 2017 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. The International Financial Reporting Group of Ernst & Young 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.

International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have 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.

All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures.

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

"A standard reference work."—Financial Times

"The definitive guide to financial reporting."—The Times

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 2017 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. The International Financial Reporting Group of Ernst & Young 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.

International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have 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.

All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures.

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

"A standard reference work."—Financial Times

"The definitive guide to financial reporting."—The Times

The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice.

UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include:

The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions

The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice.

UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include:

The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions

The essential guide to practical IFRS implementation, updated for 2018

International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life.

Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to:

Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation

This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without.For further information on the various digital versions which are available for this material please visit www.wileyigaap.com

The essential guide to practical IFRS implementation, updated for 2018

International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life.

Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to:

Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation

This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without.For further information on the various digital versions which are available for this material please visit www.wileyigaap.com

International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.

The 2019 edition of International GAAP® has been fully revised and updated in order to:

• Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers).

• Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases).

• Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard.

• Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event.

• Address amended standards and new interpretations issued since the preparation of the 2018 edition.

• Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements.

• Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.

International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.

The 2019 edition of International GAAP® has been fully revised and updated in order to:

• Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers).

• Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases).

• Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard.

• Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event.

• Address amended standards and new interpretations issued since the preparation of the 2018 edition.

• Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements.

• Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:

FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP® 2019 — a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:

FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP® 2019 — a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.