IFRS - GAAP - UK GAAP - Die wichtigsten, englischen Bücher Titelliste 2019
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IFRS - GAAP - UK GAAP
Die wichtigsten, englischen Bücher
Titelliste 2019
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
Bitte bestellen Sie in unserem Webshop auf www.schweitzer-online.de, bei Ihrer Schweitzer Fachbuchhandlung oder direkt bei
Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deIFRS - Die wichtigsten Titel
Replaces the book previously known as A Guide through
Blue Book IFRS®Standards (Green Book). This is the official edition of the
text of the IASB’s authoritative pronouncements as issued at 1 Jan
2018, with extensive cross-references & other annotations. These
Standards include changes not yet required at 1 January 2018.
IFRS® Standards - Required 1 January 2019
(Blue Book). 3 Volume Set Extensive cross-references guide through each Standard and other
January 2019 - IFRS Foundation, UK related Standards; accompanying Illustrative Examples and
ISBN 9781911629047 Implementation Guidance; its Basis for Conclusions. In addition,
Paperback, ca. 4576 p. IFRS Interpretations Committee Agenda Decisions published up to
ca. € 99,90 31 December 2017 have been included as annotations. Agenda
Decisions are published when the Interpretations Committee does
For accounting periods beginning on 1 January 2019, excluding not add a matter to its standard-setting agenda. They often include
changes not yet required. This edition contains the IFRS® information to help entities apply IFRS Standards.
Standards, incl. IAS® Standards, IFRIC® Interpretations and SIC®
Interpretations, as approved for issue up to 31 Dec 2018 and
required to be applied on 1 Jan 2019. It does not contain Standards
or changes to Standards with an effective date after 1 Jan 2019.
Set of three volumes: Part A (Required Standards and the Red Book
Conceptual Framework for Financial Reporting ), Part B
(Accompanying Guidance and IFRS Practice Statements) and Part
C (Bases for Conclusions) sold together as one set.
IFRS International Financial Reporting
Standards 2018 (Red Book) – 3 volumes
Annotated IFRS® Standards – March 2018 - IFRS Foundation, UK
ISBN 9781911040750
Standards required 1 January 2019 ca. € 99,90
(The Annotated Blue Book)
January 2019 - IFRS Foundation, UK IFRS® Standards—Issued at 1 January 2018 (Red Book):
ISBN 9781911629085 Reflecting changes not yet required. This is the only official printed
3 paperback volumes, 4800 p, edition of the text of International Accounting Standards Board’s
ca. € 132,90 authoritative pronouncements as issued at 1 January 2018.
The official printed edition of the text of the International Accounting New in this edition:
Standards Board’s authoritative pronouncements required for IFRS 17 Insurance Contracts; amendments to two Standards: IFRS
accounting periods beginning on 1 January 2019. This edition 9 Financial Instruments and IAS 28 Investments in Associates and
contains the IFRS® Standards, including IAS® Standards, IFRIC® Joint Ventures; Annual Improvements to IFRS Standards 2015–
Interpretations and SIC® Interpretations, as approved for issue up 2017 Cycle (which contains amendments to IFRS 3, IFRS 11, IAS
to 31 December 2018 and required to be applied on 1 Jan 2019. 12, IAS 23); IFRIC 23 Uncertainty over Income Tax Treatments;
and IFRS Practice Statement 2 Making Materiality Judgements.
It also contains extensive cross-references & other annotations to
assist readers' understanding throughout the text. It does not This edition is presented in three volume parts:
contain Standards or changes to Standards with an effective date Part A (Issued Standards) contains the IFRS® Standards, including
after 1 January 2019. IAS® Standards, IFRIC® Interpretations and SIC® Interpretations,
together with the Conceptual Framework for Financial Reporting.
Set of three volumes: Part A (Required Standards and the Part B (Accompanying Guidance) contains documents—Illustrative
Conceptual Framework for Financial Reporting ), Part B Examples and Implementation Guidance—that accompany the
(Accompanying Guidance and IFRS Practice Statements) and Part Standards, together with IFRS® Practice Statements.
C (Bases for Conclusions) sold together as one set Part C (Bases for Conclusions) contains the Bases for Conclusions
that accompany the Standards, the Conceptual Framework for
Financial Reporting and the IFRS Practice Statements.
Contains the Standards as approved by International Accounting
Standards Board for issue up to 31 December 2017. These
Green Book Standards include changes that are not yet required at 1 January
2018. Readers seeking the text of Standards required for
accounting periods beginning on 1 January 2018 (ie all Standards
with an effective date on or before 1 January 2018) should refer to
Annotated IFRS Standards (Green Book) the 2018 edition of IFRS® Standards—Required 1 January 2018
July 2017 (Blue Book), which was issued in December 2017.
ISBN 9781911040590
September 2017 - IFRS Foundation, UK
– vergriffen, es erscheint keine Neuauflage des GREEN Books - The Annotated Issued IFRS® Standards
2018 (Red) – 3 volume set
ABER: Die Annotated Version des RED Book ist die Neuauflage
October 2018
des GREEN Book … Siehe ISBN 9781911040941
ISBN 9781911040941
ca. € 129,00
The Annotated Issued IFRS® Standards The Annotated Issued IFRS® Standards - Standards issued at 1
2018 (Red) – 3 volume set January 2018 (The Annotated Red Book). This volume replaces
the book previously known as A Guide through IFRS®Standards
October 2018
(Green Book). This is the official text of the International
ISBN 9781911040941
ca. € 129,00 Accounting Standards Board’s authoritative pronouncements as
issued at 1 January 2018, with extensive cross-references and
other annotations. These Standards include changes that are not
The Annotated Issued IFRS® Standards - Standards issued at 1
January 2018 (The Annotated Red Book). yet required at 1 January 2018.
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
Bitte bestellen Sie in unserem Webshop auf www.schweitzer-online.de, bei Ihrer Schweitzer Fachbuchhandlung oder direkt bei
Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deDeloitte iGAAP 2019 - International IFRS to those entities that transitioned to IFRS 9 but have chosen to
continue applying the hedge accounting requirements of IAS 39.
Pack (Volumes A 1&2, B & C)
Poole, Veronica; Spooner, Andrew; Barden, Phil; Rigelsford, Ken
ISBN 9781788872621
January 2018 - CCH, UK
Deloitte iGAAP 2019, Volume C: Financial
4 paperback volumes Instruments: IAS 39 & Related Standards
ca. € 256,80 Poole, Veronica; Spooner, Andrew; Barden, Phil; Rigelsford, Ken
ISBN 9781788872423
This pack provides those dealing with IFRSs with everything they January 2019 - CCH, UK
need. With invaluable guidance on application, the pack covers all Paperback
areas including both IAS 39 and IFRS 9 on financial instruments. ca. € 99,80
Volumes included: Although IFRS 9 (covered in Volume B) has superseded this
iGAAP 2019 Volume A: A Guide to IFRS reporting (volume 1 & 2) Standard, this volume provides in-depth coverage of practical
iGAAP 2019 Volume B: Financial Instruments – IFRS 9 and related issues likely to be encountered, for entities that still apply IAS 39
Standards and the related financial instruments Standards.
iGAAP 2019 Volume C: Financial Instruments – IAS 39 and related
Standards
Insights into IFRS 2018/19.
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Together, they provide a complete and comprehensive reference ISBN 9780414069572
source for reporting under IFRS Standards. Written by Deloitte’s 2 hardback volumes
technical experts and designed for both professional advisers and ca. € 196,90
businesses, Deloitte manuals provide the most detailed and up-to-
date guidance available – helping you prepare or audit financial eBook:
statements with complete confidence. ISBN 9780414069602– ca. € 218,00
The 2019 manuals cover IFRS Standards extant at 1 September Kombi print + eBook:
2018, including: ISBN 9780414069619 – ca. € 232,00
the revised Conceptual Framework for Financial Reporting issued
in May 2018; Applying IFRS Standards to real transactions and arrangements
recent amendments and annual improvements to IFRS Standards; can be a significant challenge. Insights into IFRS is based on
the requirements of IFRS 9 Financial Instruments; KPMG member firms’ experience of applying IFRS Standards
hedge accounting under IAS 39 Financial Instruments: Recognition around the world and explains our views on many interpretative
and Measurement applicable to those entities that transitioned to issues. We’ve taken the questions that we’ve received and turned
IFRS 9 but have chosen to continue applying the hedge them into practical guidance to help you apply IFRS Standards to
accounting requirements of IAS 39. your situation. The publication is organised by topic and extensively
cross-referenced to the standards that are in issue at 1 August
2018 and that apply to an annual period beginning on or after 1
Deloitte iGAAP 2019, Volume A 1&2: January 2018. To help you plan ahead, we discuss standards that
have been issued but are not yet effective and we highlight areas
A Guide to IFRS Reporting under discussion for potential change.
Poole, Veronica; Spooner, Andrew; Barden, Phil; Rigelsford, Ken
ISBN 9781788872607 Key features:
January 2019 - CCH, UK
Provides the insight you need to meet current IFRS requirements.
2 paperback volumes
Practical guidance for preparing & interpreting financial statements.
ca. € 142,50
Clear & insightful analysis of technical content. Real-life examples
to address issues of practical application. The latest thinking on
This 2-part volume covers all IFRS Standards other than those IFRS while also discussing possible future developments. Looks at
dealing exclusively with financial instruments Guidance from expert
general issues such as business combinations and fair value
authors focuses on practical implementation issues, resulting in an
measurement. Discusses specific items in the statement of
authoritative and practical reference work for all preparers and financial position and statement of profit or loss and OCI. Features
users of IFRS financial statements and for their advisers. Separate, special topics such as interim reporting & issues relevant to those
complementary titles deal with accounting for financial instruments making the transition to IFRS. Covers financial instruments.
under IFRS 9 (Volume B) and IAS 39 (Volume C).
Includes appendix of currently effective & forthcoming requirements
Updates include:
the revised Conceptual Framework for Financial Reporting issued
in May 2018, together with the consequential Amendments to International Accounting / Financial
References to the Conceptual Framework in IFRS Standards Reporting Standards Guide (2018)
recent amendments to IFRS Standards including IAS 19 Employee Alexander, David; Archer, Simon
Benefits and IAS 28 Investments in Associates and Joint Ventures ISBN 9780808047193
amendments to Standards arising from the Annual Improvements November 2017 - CCH / Wolters Kluwer USA
to IFRS Standards 2015-2017 Cycle Paperback
ca. € 369,00
2019 noch nicht angekündigt … erscheint evtl nicht mehr
Deloitte iGAAP 2019, Volume B: Financial
Instruments: IFRS 9 & Related Standards
Poole, Veronica; Spooner, Andrew; Barden, Phil; Rigelsford, Ken International Financial Reporting Standards
ISBN 9781788872416 (IFRS) 2018: Deutsch-Englische
January 2019 - CCH, UK
Paperback Textausgabe der von der EU gebilligten
ca. € 99,80 Standards / English & German edition of
Financial instruments are a hugely complex area, but this volume
the official standards approved by the EU
April 2018 - Wiley-VCH, D
explains IFRS 9 application clearly, effective from 1 January 2018,
Paperback
and related financial instruments Standards. Expert authors beyond
ISBN 9783527509546
technical requirements, unearthing common practices & problems,
ca. € 29,99
and providing views, interpretations, clear explanations & examples
of applying the classification and measurement, impairment and
hedge accounting requirements of IFRS 9 based on real life Die Textausgabe enthält alle International Financial Reporting
scenarios. Also covers hedge accounting under IAS 39 applicable Standards (IFRS) bzw. International Accounting Standards (IAS)
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
Bitte bestellen Sie in unserem Webshop auf www.schweitzer-online.de, bei Ihrer Schweitzer Fachbuchhandlung oder direkt bei
Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.desowie alle Interpretationen (SICs, IFRICs), die von der borrowing costs eligible for capitalisation under IAS 23, income tax
Europäischen Union gebilligt und so für kapitalmarktorientierte consequences under IAS 12 of payments on financial instruments
Unternehmen verpflichtend sind. classified as equity and clarifying measurement of previously held
interest in obtaining control over a joint operation under IFRS 11).
Amendments to IFRS 9, ‘Financial instruments’ - Prepayment
International GAAP 2019: features with negative compensation. Amendments to IAS 28,
'Investments in associates', - Long term interests in associates and
Generally Accepted Accounting Practice joint ventures. Revised conceptual framework in March 2018
under International Financial Reporting
Standards
Ernst & Young LLP Wiley Interpretation and Application of IFRS
ISBN 9781119557760 Standards 2018
January 2019 - Wiley, USA PKF International Ltd
3 paperback volumes ISBN 9781119461500
ca. € 205,00 May 2018 - Wiley, UK
Paperback 1016 p.
This is a guide to interpreting and implementing International ca. € 109,00
Financial Reporting Standards (IFRS), setting IFRS in a relevant
business context and providing insights into how complex practical Wiley Interpretation and Application of IFRS Standards 2019
issues should be resolved in the real world of global financial ISBN 9781119577355
reporting. This guide is an essential tool for anyone applying, Erscheint voraussichtlich im März 2019
auditing, interpreting, regulating, studying or teaching IFRS.
The one-stop resource for IFRS interpretation and application,
Written by EY financial reporting professionals from around the updated for 2018, Wiley IFRS 2018 offers a complete resource for
world, this three-volume guide to reporting under IFRS provides a interpretation and application of the latest International Financial
global perspective on the application of IFRS. Complex technical Reporting Standards (IFRS) as outlined by the International
accounting issues are explained clearly, and IFRS is set in a Accounting Standards Board (IASB). With up-to-date coverage and
practical context with numerous worked examples and hundreds of a host of practical tools, this book provides invaluable guidance on
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companies from around the world. for easy navigation, each chapter includes general statement
information followed by topic-specific discussion to facilitate both
quick-reference and in-depth study. The expert team at PKF
Manual of Accounting: IFRS 2019 International provides authoritative insight from a practitioner's
PwC perspective: IFRIC interpretations and practical real-world guidance
ISBN 9780754555520 ensure full understanding of the newest standards, and the
December 2018 - LexisNexis Butterworths, UK Disclosure Checklist helps verify compliance.
2 paperback volumes
ca. € 196,00 The IASB's efforts are paying off as more and more countries
around the globe either adopt IFRS as their national standards, or
Manual of Accounting IFRS 2019 – eBook adjust local standards in alignment. A working understanding of
ISBN 9780754555551 (ePub) IFRS application is becoming essential, even as the rules continue
ca. € 218,00 to evolve. This book provides full coverage of the latest standards
and thorough guidance for implementation.
Manual of Accounting: IFRS 2019 - print + eBook * Review the latest IFRS rules and standards
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ca. € 258,00 * Ensure compliance and verify completeness
PwC's Manual of Accounting IFRS 2019 provides practical Uniform financial reporting reduces the costs of financial statement
guidance on the IFRSs issued by the International Accounting preparation for multinational companies, and streamlines the
Standards Board (IASB). The Manual includes hundreds of assessment of business results. As the standards themselves
practical worked examples. Written by PwC’s Global Accounting evolve, so must practitioners' understanding of how to apply them
Consulting Services team, the Manual is full of insights based on correctly in real-world cases. Wiley IFRS 2018 offers a complete,
PwC’s IFRS experience around the world. up-to-date reference to help you apply and comply with the latest
international standards.
Key updates include:
Amendments to IAS 19, ‘Employee benefits’ - Plan amendments,
curtailment or settlement. Annual improvements 2015 - 2017 (incl.
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
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Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deIFRS – Ergänzende Titel
Accounting for Derivatives. 11. The IASB's Organization Matures
12. Concepts & Convergence: An Ever Closer Relation with FASB
Advanced Hedging under IFRS 9 13. The IASB Survives the Financial Crisis
Ramirez, Juan 14. Preparing the IASB for the Second Decade
2nd edition February 2015 - Wiley, UK 15. The Uncertain Path Towards a Single Global Standard
ISBN 9781118817971 16. IASB and FASB Rush to Complete the Convergence Program
hardback, 712 p. 17. Epilogue
€ 87,50
Explains likely accounting implications of a proposed transaction on
derivatives strategy, in alignment with IFRS 9 standards. Written by
IFRSs in a Global World: International and
a Big Four advisor, this book shares insights from working with Critical Perspectives on Accounting
companies to minimise the earnings volatility impact of hedging Bensadon, Didier; Praquin, Nicolas
with derivatives. Includes new chapters on hedging inflation risk & ISBN 9783319282237
stock options, new cases on special hedging situations incl hedging June 2016 - Springer-Verlag, D
components of commodity risk. Covers accounting treatment of Hardback
special derivatives situations, such as raising financing through ca. € 160,49
commodity-linked loans, derivatives on own shares and convertible
bonds. Cases are used throughout, simulating a specific hedging This book, dedicated to Prof. Jacques Richard, is about economic,
strategy from inception to maturity following a common pattern. political, social and even environmental consequences of setting
Coverage incl. instruments like forwards, swaps, cross-currency accounting standards, with emphasis on those that are alleged to
swaps, combinations of standard options, complex derivatives like be precipitated by adoption & implementation of IFRSs. The
knock-in forwards, KIKO forward, range accruals, swaps in arrears. authors offer reasoned critiques of the effectiveness of IFRSs in
promoting genuine global comparability of financial reporting. The
Under IFRS, derivatives that do not qualify for hedge accounting editors of this collection invited authors from 17 countries, so that a
may significantly increase earnings volatility. Compliant application great variety of accounting, auditing and regulatory cultures, and
of hedge accounting requires expertise across both the standards educational perspectives, is amply on display in their essays.
& markets, with appropriate balance between derivatives expertise
& accounting knowledge. This book bridges the divide, providing Contents:
comprehensive IFRS coverage from a practical perspective. Critical Issues in Intl Accounting. Economics and Accounting: An
Introduction to Jacques Richard's Works. Accounting as a Social
IFRS 9 is set to replace IAS 39, and many practitioners will need to Construction. Fair Value. Accounting and Interlinking Fields.
adjust their accounting policies and hedging strategies to conform National or Regional Implementation of the IFRS: Challenges and
to the new standard. This is the only book to cover IFRS 9 Prospects. BRIC - Brazil, Russia, India, China. MEDC - More
specifically for the practitioner, with expert guidance and advice. Economically Developed Countries. Emerging Countries
Aiming for Global Accounting Standards: IFRS-Wörterbuch / -Dictionary
The International Accounting Standards Englisch-Deutsch / Deutsch-Englisch.
Board, 2001-2011 Glossar / Glossary
Camfferman, Kees; Zeff, Stephen A. Wulf, Inge; Jermakowicz, Eva K.; Eiselt, Andreas
ISBN 9780199646319 ISBN 9783527502448
March 2015 - Oxford University Press 2010 - Wiley-VCH, D
Hardback paperback, 228 p.
ca. € 132,00 € 29,90
From 2001 to 2011, the IASB and its International Financial Report- Das IFRS-Wörterbuch hilft bei der Übersetzung englischer
ing Standards (IFRSs), acquired a central position in practice and Standardtexte oder IFRS-Abschlüsse. Auch bei der Erstellung
regulation of financial reporting. As a unique instance of a private- englischsprachiger Geschäftsberichte oder für das Finanzreporting
sector body setting standards with legal force in many jurisdictions, im Konzern ist das Wörterbuch eine unentbehrliche Arbeitshilfe.
the IASB's rise to prominence has been accompanied by vivid
political debates about its governance and accountability. Similarly,
the IASB's often innovative attempts to change the face of financial Illustrative IFRS Consolidated Financial
reporting have made it the centre of numerous controversies.
Statements for 2017 Year Ends
This book traces the history of the IASB from its foundation as PwC
successor to the International Accounting Standards Committee ISBN 9780754555407
(IASC), and discusses its operation, changing membership and December 2017 - LexisNexis Butterworths, UK
leadership, the development of its standards, and their reception in Paperback
jurisdictions around the world. The book gives particular attention ca. € 41,90
to the IASB's relationships with the European Union, the United 2019 NA noch nicht verzeichnet, erscheint evtl. nicht neu
States, and Japan, as well as to the impact of the financial crisis on
the IASB's work. By its in-depth coverage of the history of the
IASB, the book provides essential background information that will The Impact of IFRS on Industry
enrich the perspective of everyone who has to deal with IFRSs or Lavi, Mohan R.
the IASB at a technical or policy-making level. ISBN 9781119047582
March 2016 - Paperback, 272 p.
Contents: Wiley, UK
1. Introduction ca. € 73,90
2. Evolution of the IASC into the IASB
3. Setting up the IASB The only IFRS reference with specific guidance on applying the
4. The First Wave of Jurisdictional Adoptions of IFRSs standards in a diverse range of industries. Opens with an overview
5. IASB Sets its Agenda: 'Improvement, Convergence, Leadership' of IFRS and a summary of all standards, then goes into detail on
6. Financial Instruments: The Confrontation with Europe the standards that impact all industries, incl. IAS-40, IFRS 1, IFRS
7. The IASC Foundation's First Constitution review: Debating 5. You'll learn how IFRS applies in specific industries including oil
Governance and Due Process and gas, bioscience, media, infrastructure, financial services, real
8. The United States Begins to Warm to the IASB estate, e-commerce, the service sector, and more. The Impact of
9. The IASB's Vexed Relation with Europe IFRS on Industry gives you the real-world IFRS answers you need.
10. Adopt or Adapt: Diversity in Acceptance of IFRSs
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
Bitte bestellen Sie in unserem Webshop auf www.schweitzer-online.de, bei Ihrer Schweitzer Fachbuchhandlung oder direkt bei
Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deInternational Financial Reporting Standards Principles of Group Accounting under IFRS
(IFRS) 2018: Krimpmann, Andreas
ISBN 9781118751411
Deutsch-Englische Textausgabe der von 2015 - Wiley, UK
der EU gebilligten Standards – paperback, 744 p.
ca. € 73,90
English & German edition of the official
standards approved by the EU In today's global economy it is very likely that larger companies will
ISBN 9783527509546 have to deal with IFRS when accounting at group level. This book
12. Auflage 2018 - Wiley-VCH D demonstrates the process of applying IFRS accounting standards
paperback, 1581 p. during the preparation of consolidated financial statements.
ca. € 29,99
The theory of group accounting is explained. The author uses a
Alle International Financial Reporting Standards (IFRS) bzw. step-by-step case study of a midsize group to demonstrate the
International Accounting Standards (IAS) sowie Interpretationen process. This combined approach makes the book doubly useful;
(SICs, IFRICs), die von der Europäischen Union gebilligt und so für not only as a complete guide to the process, also as a convenient
kapitalmarktorientierte Unternehmen verpflichtend sind. reference to resolve specific issues which may arise when
consolidating group accounts under IFRS.
As mentioned above three new standards covering Group
Oxford Dictionary of Accounting Accounting will come into force on January 1 2013:
Law, Jonathan
Together these three new standards will bring about significant
ISBN 9780198743514
changes in the way that groups of companies produce their
5th edition July 2016 - Oxford University Press, UK
accounting and this will be the first book to look at this topic
Paperback
incorporating the new regime. The book will include discussion of
ca. € 16,80
Legal requirements for consolidated financial statements; Definition
of groups; Preparation of consolidated financial statements; Initial
Over 3,800 entries covering all aspects of accounting, including consolidation; Joint ventures; Changes in control; Deconsolidation;
financial accounting, financial reporting, management accounting, Changes in control; Management consolidation; Consolidated
taxation, auditing, corporate finance, and accounting bodies and Financial statements; GAAP/IFRS comparisons.
institutions. Its international coverage includes important terms
from UK, US, Australia, India, and Asia-Pacific.
IFRS Workbook
4th edition Wiley
9781118638590
Erscheinen unbestimmt, wird ggf. vor Erscheinen neu angekündigt
Alle Preise inklusive Mehrwertsteuer. Änderungen und Irrtum vorbehalten.
Bitte bestellen Sie in unserem Webshop auf www.schweitzer-online.de, bei Ihrer Schweitzer Fachbuchhandlung oder direkt bei
Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deGAAP
Common US GAAP Issues Facing CPAS Generally Accepted Accounting Principles (GAAP) are used as the
Rampulla, Renee / AICPA basis for financial reporting. The original GAAP documents span
thousands of pages, and so are difficult to research. The GAAP
September 2018
Wiley, USA Guidebook solves this problem by condensing the key elements of
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Paperback, 288 p.
how accounting information is to be disclosed, where to look in the
ISBN 9781119514305
ca. € 109,00 source documents for additional information. Contains hundreds of
practical examples that show how to apply GAAP to real-world
Are you looking for a review and update of common GAAP issues situations, as well as sample journal entries and usage tips.
important to all CPAs? This book covers FASB accounting and
reporting developments that apply to all companies. Emphasizing
financial statement disclosures in addition to accounting methods, it GAAP Handbook of Policies and
presents implementation guidelines and disclosure illustrations Procedures (2019)
from actual financial statements. This book will prepare you to Siegel, Joel G.; Levine, Marc H.; Qureshi, Anique A.; Shim, Jae K.
identify and apply select FASB accounting and reporting guidance.
October 2018 - CCH / Wolters Kluwer USA
Recall concepts related to FASB projects. Recall key points related ISBN 9780808047957
to disclosures. Paperback, 1800 p.
ca. € 310,00
GAAP Financial Statement Disclosures The most complete and user-friendly source of on-the-job help for
Manual (2018-2019) applying generally accepted accounting principles in practice. It
provides guidance in resolving any issues and problems that the
Georgiades, George
accountant may face day-to-day in applying GAAP.
ISBN 9780808050179
August 2018 - CCH / Wolters Kluwer USA
GAAP Handbook provides many rules of thumb. Content includes
2 paperback volumes, 1210 p.
ca. € 410,00 informative rules, policies, procedures applicable to CPAs and may
be used as a training medium. Contains all important authoritative
A complete, quick, and valuable reference source for financial pronouncements on GAAP with references to ASC codification, the
corresponding references to the original literature, including APB
statement disclosures and key presentation requirements. Provides
Opinions, Accounting Research Bulletins, FASB Statements, Staff
over 750 examples of realistic sample footnote disclosures to assist
Positions, Interpretations, Technical Bulletins, and Concepts, as
in the preparation of financial statements for an audit, a review, or a
compilation engagement. Facilitates compliance with US GAAP by well as AICPA Statements of Position as an aid. Securities and
integrating the specific disclosure & key presentation requirements Exchange Financial Reporting Releases and EITF Issues are also
with the sample footnotes. Provides sample disclosures that are covered when appropriate.
technically sound, understandable, comprehensive that cover a
variety of scenarios, most common to most unusual. Incorporates Contains accounting principles, financial reporting presentation
all currently effective accounting standards, including those that requirements, required & recommended disclosures, specialized
accounting topics. Includes examples, tables, exhibits, practice
cover areas of unusual difficulty, such as financial instruments, fair
aids that demonstrate how to apply GAAP in practice. In some
value, business combinations, consolidation, income taxes,
cases, flowcharts are presented to explain the practitioner's
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decision process in applying a pronouncement. Current footnotes
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GAAP Guide (2019)
Williams, Jan R.; Carcello, Joseph V.; Neal, Terry L.; Weiss, Judith
ISBN 9780808047889
US Master GAAP Guide (2019)
Gesseck, Richard H.; Gramling, Lawrence
November 2018 - CCH / Wolters Kluwer USA
ISBN 9780808050490
2 paperback volumes, 1800 p.
ca. € 435,00 CCH / Wolters Kluwer USA
War angekündigt, aber erscheint nicht mehr, keine Neuauflage
GAAP Guide (2019) provides the most comprehensive resource
for understanding and applying authoritative GAAP literature in
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pronouncement/topic is discussed in a comprehensive format that
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Application of Generally Accepted
Examples demonstrate & clarify specific accounting principles. Accounting Principles
Flood, Joanne M.
The Guide is organized by ASC Topic, and each chapter contains ISBN 9781119396543
guidance for both major standards and more narrow transactions to May 2018 - Wiley, UK
help you quickly locate the information you need. The chapters' Paperback 1574 p.
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Poole, Veronica; Spooner, Andrew; Barden, Phil; Rigelsford, Ken Volumes included:
ISBN 9781788872386 GAAP 2019 Vol A: UK Reporting – Legal & regulatory framework;
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Paperback GAAP 2019 Vol D: UK Reporting – IFRS 9 and related Standards;
ca. € 94,80 GAAP 2019 Vol E: UK Reporting – IAS 39 and related Standards;
Although IFRS 9 (covered in Volume D) has superseded this The 2019 manuals cover all legal, regulatory and financial reporting
Standard, Volume E covers IAS 39, which continues to be used in requirements extant as at 1 July 2018 including:
the UK by insurers who have deferred the adoption of IFRS 9 and Revised Conceptual Framework for Financial Reporting issued in
by UK GAAP reporters that have elected to apply IAS 39. May 2018
recent amendments and annual improvements to IFRS
expected changes to the strategic report and directors’ report, and,
for quoted companies, directors’ remuneration reporting arising
Deloitte GAAP 2018: from anticipated new company law requirements;
Model Annual Report and Financial 2017 triennial review amendments made to FRS 102 The Financial
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Statements for UK Listed Groups hedge accounting under IAS 39 Financial Instruments: Recognition
Rigelsford, Ken
and Measurement, for entities that transitioned to IFRS 9 Financial
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requirements
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ca. € 141,90 Im Unterschied zu Deloitte UK Complete Pack 2019 fehlt im UK
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UK listed groups (prepared using IFRSs) and UK unlisted groups Manual of Accounting:
(prepared using FRS 102). This book contains full discussion of the IFRS for the UK 2019
relevant legal, regulatory & narrative reporting requirements incl. PwC
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December 2018 - LexisNexis Butterworths, UK
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Statements for UK Unlisted Groups – ISBN 9780754555599 (ePub)
FRS 102 ca. € 235,00
Rigelsford, Ken
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PwC’s Manual of Accounting IFRS for the UK 2019 provides
2019 noch nicht verzeichnet – erscheint vermutlich nicht mehr,
comprehensive practical guidance on the IFRSs issued by the
auch nicht in Complete UK Pack enthalten
International Accounting Standards Board (IASB) and the
Model annual report and financial statements are available for both accounting requirements of UK law applicable to UK users of IFRS,
UK listed groups (prepared using IFRSs) and UK unlisted groups as well as the other elements that make up IFRS for the UK. The
(prepared using FRS 102). These volumes contain a full Manual is written by our UK Accounting Consulting Services team
discussion of the relevant legal, regulatory and narrative reporting and will be of particular interest to finance directors, chief
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Deloitte GAAP 2019: UK GAAP Pack Amendments to IAS 19, ‘Employee benefits’ – Plan amendments ,
ISBN 9781788872683 curtailment or settlement. Annual improvements 2015 – 2017
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2 paperback volumes income tax consequences under IAS 12 of payments on financial
ca. € 185,00 instruments classified as equity, and clarifying measurement of
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Deloitte’s GAAP manuals provide an authoritative, up-to-date, and under IFRS 11). Amendments to IFRS 9, ‘Financial instruments’-
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Manual of Accounting: UK GAAP
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trusted guide to UK financial reporting requirements. This Z000050814328
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Schweitzer Sortiment München I International Legal + Financial Bookstore I Frau Bettina Kube I b.kube@schweitzer-online.deComprehensive guidance on the accounting regime that applies in Similarities and Differences:
the UK including FRS 100, ‘Application of financial reporting
requirements’; FRS 101, ‘Reduced disclosure framework - A Comparison of Current UK GAAP New UK
Disclosure exemptions from EU-adopted IFRS for qualifying GAAP FRS 102 and IFRS
entities’; FRS 102, ‘Financial reporting standard applicable in the PwC
UK and Republic of Ireland’; FRS 103, ‘Insurance contracts’; FRS ISBN 9781780438313
104, ‘Interim financial reporting’ and the accounting requirements of 2nd edition 2015 - Bloomsbury Professional, UK
the Companies Act 2006 that together make up UK GAAP. paperback, 148 p.
£ 20,00 = ca. € 25,50
Clear explanation of UK reporting requirements, will help you deal vergriffen, keine Neuauflage
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the Companies Act and relevant statutory instruments, it includes
practical worked examples to help illustrate explanations. UK Financial Statements:
Presentation and Disclosure Requirements
Updated for changes from the triennial review of the UK accounting Collings, Steve
standards issued in December 2017. Main changes expand the ISBN 9781784515362
definition of a basic financial instrument to include more types of October 2016 - Bloomsbury Professional, UK
instrument through the inclusion of a principle-based description, Paperback
permit investment property rented to a group entity to be measured ca. € 135,00
based on cost (rather than fair value) and require fewer intangible
assets to be separated from goodwill in a business combination. Contains model financial statements to illustrate how the disclosure
Changes also simplify the measurement of directors’ loans to small requirements under new UK GAAP (and EU-endorsed IFRS)
entities. It has also been updated for practical experience in should be prepared. Offers preparers of financial statements
implementing the standards. detailed guidance on getting accounts and associated disclosure
requirements correct under a new reporting framework. Many
books offering illustrative financial statements merely focus on the
A Practical Guide to UK Accounting and disclosure requirements. This publication aims to be a 'one-stop-
shop' which focuses on the wider issues around financial statement
Auditing Standards preparation. Various areas of the Companies Act 2006 require
Collings, Steve differing levels of disclosure depending on whether the entity is a
June 2018 micro-entity, small company, medium-sized or large business and
ISBN 9781526503312 this book is structured in a way that each type of business is
Bloomsbury Professional covered in its own chapter, hence making each chapter a
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ca. € 147,80
The ever-increasing complexity of EU-adopted IFRS will also be
As new UK GAAP begins to be implemented in the UK & Republic covered in this book, recognising that listed companies and AIM-
of Ireland, this book brings together all aspects of UK company law, listed companies report under EU-adopted IFRS and so the
accounting standards and auditing standards. Unlike any other title, requirements applicable to such companies will also be covered,
the book aims to be a practical one-stop-shop which takes the including the complex requirements of IFRS 7 Financial
theory contained in accounting and auditing standards and shows Instruments: Disclosures and with new standards about to be
how to put it into practice with the help of examples, case studies issued in respect of revenue recognition and leases, which are
and real-life excerpts from financial statements. Its aim is not only more rigorous than previous IAS 11 Construction Contracts, IAS 17
to inform practitioners what the new standards say, but to interpret Leases and IAS 18 Revenue, this publication will include model
the meaning, analyse the differences between old and new GAAP disclosures under. Real-life financial statements will be used to aid
and show the impact of these differences on a balance sheet. comprehension. In addition detailed explanations of why certain
things are done and disclosed will be incorporated within each
It is also a useful companion to UK Financial Statements: chapter to enable preparers to understand why they are disclosing
Presentation and Disclosure Requirements; whilst UK Financial certain items.
Statements focuses on how disclosures should look, the new book
focuses on recognition, measurement and auditing. Whilst both
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on how credits and debits are reflected on balance sheets. UK GAAP (FRS 101) Example Accounts for
Contents:
2018 Year Ends
1: Overview of Companies Act 2006 requirements and UK GAAP PwC
2: Requirements for statutory audit ISBN 9780754555636
3: Ethical standards applicable to audit engagements December 2018 - LexisNexis Butterworths, UK
4: Accounting and audit of intangible fixed assets Paperback
ca. € 57,00
5: Accounting and audit of tangible fixed assets
6: Accounting and audit of investments
7: Accounting and audit of inventories and work-in-progress
8: Accounting and audit of trade receivables
9: Accounting and audit of other debtors
10: Accounting and audit of cash and bank balances
11: Accounting and audit of financial instruments
12: Accounting and audit of trade payables
13: Accounting and audit of other creditors
14: Accounting and audit of tax (including deferred tax)
15: Accounting and audit of provisions and contingencies
16: Accounting and audit of pension provisions
17: Accounting and audit of share capital (including share-based
payment)
18: Accounting and audit of other reserves
19: Accounting and audit of revenue
20: Accounting and audit of payroll
21: Disclosure and audit of related parties
22: Auditing disclosure notes in the financial statements (including
post-balance sheet events)
23: Accounting and audit of consolidated financial statements
24: Accounting and audit of leasing arrangements
25: Foreign currency
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