IFRS Outlook In March IFRS Outlook you will find: - SEC reaffirms US commitment to IFRS
- Investment companies — consolidate or measure at fair value?
- The effective date of IFRIC 18 for European entities
- Rate-regulated activities — where to next?
Global EYe on IFRS Archive
2009 International Financial Reporting Standards Update This publication is intended to give you an overview of the upcoming changes in standards and interpretations with the objective to highlight key aspects of these changes. It covers all amendments in issue at September 30, 2009.
Related party disclosures - Amendments to IAS 24 Supplement to IFRS Outlook Issue 59 /November 2009
International GAAP® Disclosure checklist Based on International Financial Reporting Standards in issue at 30 September 2009. Effective for entities with year-ends of 31 December 2009 or thereafter. This updated checklist, designed to meet the needs of clients and our client-service teams, contains all of the disclosure requirements for an entity filing either year-end or interim IFRS-based financial statements. This checklist assists with the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
This checklist reflects all IFRS issued through 30 September 2009 and is effective for entities with year-ends on 31 December 2009 or thereafter. | | Financial statements
Good Group (International) Limited This publication includes illustrative consolidated financial statements for the year ended 31 December 2009, based on all IFRS in issue at 31 August 2009.
Classification of financial instruments within the IFRS 7 fair value hierarchy This publication offers some insights into how the amendments to IFRS 7, which require the classification of financial instruments recorded at fair value in a three level hierarchy, should be applied.
US GAAP vs. IFRS The basics: Telecommunications (2009) In this guide, we take a top level look at the accounting and reporting issues most relevant to reporting entities in the telecommunications (telecom) industry and provide an overview, by accounting area, of where the standards are similar, where they diverge and any current convergence projects.
IFRS 8 Operating Segments: Implementation Guidance
This publication provides 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.
(pdf, 400 Kb, 26 pages)
Other publications in English |
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