IFRS Desk

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The world of International Financial Reporting Standards (previously International Accounting Standards) is fundamentally changing. From 2005, all quoted companies in the European Union are required to prepare consolidated financial statements in accordance with IFRS. The Czech Republic entered the EU, therefore this requirement has impact on all the Czech companies that are quoted or expect to be quoted as well as the subsidiaries of quoted European multinationals.

Read also our IFRS 7 Financial instruments: Disclosure publication which provides an overview of IFRS 7 in addition to discussing implementation issues and the main differences compared to the previous disclosure requirements for financial instruments. It also includes examples of dislosures provided by companies that have adopted IFRS 7 early.

In IFRS 8 Operating Segments - Implementation Guidance you find information about the requirements of the newly issued IFRS 8 Operating Segments, which becomes effective for annual reporting periods beginning on or after 1 January 2009. It has been designed to help those responsible for preparing IFRS-based financial statements apply and understand the new requirements.


Global IFRS implementation summarized

Ernst & Young is pleased to launch a new feature summarizing the status of IFRS implementation in more than 130 countries. Our IFRS Status of Implementation tool summarizes conversion status and baseline requirements for preparing and filing financial statements under IFRS.


Ernst & Young IFRS outlook

We are delighted to bring you the edition of IFRS outlook, which follows the tradition set by Global EYe on IFRS. IFRS outlook will continue to bring you insights into recent IFRS developments and emerging issues.

March 2012:download   
January 2012:download  
September and October 2011:download  
August 2011:download  
May and June 2011:download 
March and April 2011:download  
January and February 2011:download 
December 2010:download 
November 2010:download

IFRS Newsletter, the latest issues:

IFRS Developments Issue 36download  
IFRS Developments Issue 35download  
IFRS Developments Issue 34download  
IFRS Developments Issue 33download   
IFRS Developments Issue 32download  
IFRS Developments Issue 31download    
IFRS Developments Issue 30download  
IFRS Developments Issue 29download    
IFRS Developments Issue 28download   
IFRS Developments Issue 27download   
IFRS Developments Issue 26download   
IFRS Developments Issue 25download   
IFRS Developments Issue 24download   
IFRS Developments Issue 23download   
IFRS Developments Issue 22download   
IFRS Developments Issue 21download   
IFRS Developments Issue 20download   
IFRS Developments Issue 19download   
IFRS Developments Issue 18download   
IFRS Developments Issue 17download 
IFRS Developments Issue 16download  
IFRS Developments Issue 15download  
IFRS Developments Issue 14download  
IFRS Developments Issue 12download 
IFRS Developments Issue 11download 
IFRS Developments Issue 10download 
IFRS Developments Issue 9download
IFRS Developments Issue 8download 
IFRS Developments Issue 7download 
IFRS Developments Issue 6download 
IFRS Developments Issue 5download 
IFRS Developments Issue 4download 
IFRS Developments Issue 3download 
IFRS Developments Issue 2download 
IFRS Developments Issue 1download 
   
IFRS Newsletter Issue 101download  
IFRS Newsletter Issue 100download  
IFRS Newsletter Issue 99download  
IFRS Newsletter Issue 98download 
IFRS Newsletter Issue 97download 
IFRS Newsletter Issue 96download 
IFRS Newsletter Issue 95download 
IFRS Newsletter Issue 94download  
IFRS Newsletter Issue 93download          
IFRS Newsletter Issue 92download 
IFRS Newsletter Issue 91download
IFRS Newsletter Issue 90download