International GAAP 2021 by Ernst & Young LLP

Description: EY is a global leader in assurance, tax, strategy, transaction and consulting services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via rivacy. For more information about our organization, please visit . Volume 1 1 International GAAP 1 2 The IASB's Conceptual Framework 39 3 Presentation of financial statements and accounting policies 109 4 Non-current assets held for sale and discontinued operations 187 5 First-time adoption 217 6 Consolidated financial statements 385 7 Consolidation procedures and non-controlling interests 491 8 Separate and individual financial statements 571 9 Business combinations 633 10 Business combinations under common control 761 11 Investments in associates and joint ventures 807 12 Joint arrangements 887 13 Disclosure of interests in other entities 941 14 Fair value measurement 995 15 Foreign exchange 1175 16 Hyperinflation 1249 17 Intangible assets 1285 18 Property, plant and equipment 1381 19 Investment property 1437 20 Impairment of fixed assets and goodwill 1511 21 Capitalisation of borrowing costs 1643 22 Inventories 1673 Index of extracts from financial statements index 1 Index of standards index 7 Index index 111 The lists of chapters in volumes 2 and 3 follow overleaf. Volume 2 23 Leases 1701 24 Government grants 1821 25 Service concession arrangements 1847 26 Provisions, contingent liabilities and contingent assets 1923 27 Revenue: Introduction and scope 2015 28 Revenue: Identify the contract and performance obligations 2045 29 Revenue: Determine and allocate the transaction price 2157 30 Revenue: Recognition 2253 31 Revenue: Licences, warranties and contract costs 2313 32 Revenue: Presentation and disclosure 2387 33 Income taxes 2441 34 Share-based payment 2623 35 Employee benefits 2887 36 Operating segments 2973 37 Earnings per share 3017 38 Events after the reporting period 3071 39 Related party disclosures 3093 40 Statement of cash flows 3131 41 Interim financial reporting 3189 42 Agriculture 3269 43 Extractive industries 3325 Index of extracts from financial statements index 1 Index of standards index 7 Index index 111 The list of chapters in volume 3 follows overleaf. Volume 3 44 Financial instruments: Introduction 3571 45 Financial instruments: Definitions and scope 3579 46 Financial instruments: Derivatives and embedded derivatives 3615 47 Financial instruments: Financial liabilities and equity 3657 48 Financial instruments: Classification 3767 49 Financial instruments: Recognition and initial measurement 3839 50 Financial instruments: Subsequent measurement 3865 51 Financial instruments: Impairment 3905 52 Financial instruments: Derecognition 4079 53 Financial instruments: Hedge accounting 4173 54 Financial instruments: Presentation and disclosure 4399 55 Insurance contracts (IFRS 4) 4525 56 Insurance contracts (IFRS 17) 4669 Index of extracts from financial statements index 1 Index of standards index 7 Index index 111

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