2019年版的国际公认会计准则（GAAP）已经全面修订和更新，以便：

•继续调查各实体采用IFRS 9时出现的实施问题

（金融工具）和IFRS 15（与客户签订的合同产生的收入）。

•探索各实体在2019年采用的复杂实施问题，

IFRS 16（租赁）。

•增加新保险合同标准IFRS 17的更新章节

（保险合同），反映了国际会计准则理事会最近的讨论

过渡资源小组就提出的实施问题、国际会计准则理事会打算对《国际财务报告准则》第17号进行的狭义修订提出建议，并探讨其他问题

用户准备采用本标准时发生的事项。

•包括关于订正概念框架的修订章节，即

2018年3月出版。概念上的变化可能会影响框架

国际财务报告准则在没有标准适用于特定情况的情况下的应用

事务或事件。

•说明自编制以来发布的修订标准和新解释

2018年版。

•解释国际会计准则理事会目前正在讨论的许多其他倡议

国际财务报告准则解释委员会

会计要求。

•就与国际财务报告准则的实际应用相关的许多问题提供见解

论该书作者处理当前问题的丰富经验。

这本书分三卷出版。52章-在第九页到第席页上列出的是

分成三卷，如下所示：

•第1卷-第1至23章，

•第2卷-第24至39章，

•第3卷-第40至52章。

每章包括一个详细的内容清单和说明性的例子清单。

三个卷中的每个卷都包含以下索引，涵盖所有三个卷：

•财务报表摘要索引，

•参考标准和解释的索引，

•一般索引。

The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the 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 narrowscope 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. The book is published in three volumes. The 52 chapters – listed on pages ix to xi – are split between the three volumes as follows: • Volume 1 - Chapters 1 to 23, • Volume 2 - Chapters 24 to 39, • Volume 3 - Chapters 40 to 52. Each chapter includes a detailed list of contents and list of illustrative examples. Each of the three volumes contains the following indexes covering all three volumes: • an index of extracts from financial statements, • an index of references to standards and interpretations, • a general index.