TY - BOOK AU - Baltazar, Elizer. TI - International GAAP 2012: generally accepted accounting practice under International Financial Reporting Standards SN - 9781119962458 AV - HF 5626 .In85 2012 PY - 2012/// CY - Chichester, West Sussex, U.K. PB - John Wiley & Sons KW - Accounting KW - sears KW - International financial reporting standards N1 - [v. 1.] Chapter 1 to 21 -- [v. 2.] Chapters 22 to 41 -- [v. 3.] 42 to 53 --; The International Financial Reporting Group of Ernst & Young N2 - 2) Explains many initiatives that are currently being pursued by the JASB and IFRS Interpretation Committee that will lead to changes in accounting requirements; 3) Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective; The 3-volume "International GAAP 2012" has been fully revised and updated in order to: 1) Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), disclosure of Interests in Other Entities(IFRS 12) and Fair Value Measurements (IFRS 13) and revisions to standards including Financial Instruments(IFRS 9), Presentation of Financial Statements(IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28) ER -