A practical guide for investment funds to IAS 32 amendments

Addresses the questions that are arising in applying the amendment IAS 32 and IAS 1, ‘Puttable financial instruments and obligations arising in liquidation’.

Publication date: 2009

Format: 12-page Q&A guidance

Topics covered: Debt/equity classification of puttable instruments; debt/equity reclassification of puttable instruments; debt/equity classification in consolidated and combined financial statements; earnings per share

A practical guide to capitalisation of borrowing costs

Q&As on applying IAS 23R, 'Borrowing costs'.

Publication date: November 2008

Format: 16-page Q&A guidance

Topics covered: Scope and definitions; borrowing costs eligible for capitalisation; foreign exchange differences; cessation of capitalisation; IAS 23 and IAS 11; transition, first-time adoption and US GAAP. differences

A practical guide to accounting for agricultural assets

This practical guide seeks to answer some of the frequently asked questions from entities that are new to IFRS are applying IAS 41.

Publication date: November 2009

Format: 20-page Q&A

Topics covered: Scope, measurement, presentation and dislcosures, plus examples.

A practical guide to IFRS 8 for investment funds

Addresses the questions that are arising for investment funds applying IFRS 8, ‘Operating segments’.

Publication date: June 2009

Format: 14-page Q&A guidance

Topics covered: Scope, definition and identification of operating segments, identification of reportable segments, and disclosures.

A practical guide to new IFRSs for 2009

High-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2009, in Q&A format.

Publication date: December 2008

Format: 48-page Q&A guidance

Topics covered: IAS 1; IFRS 3 revised; IAS 27 revised; IFRS 8; IAS 23 revised; IAS 27 and IFRS 1 amendment; financial instruments; IFRS 2; IFRIC 15; IFRIC 17; annual improvements project 2008

A practical guide to segment reporting

This guide provides information on applying IFRS 8, Operating Segments.

Publication date: September 2008

Format: 34-page Q&A guidance

Topics covered: Key implementation issues; key differences between IFRS 8 and IAS 14; first-time adoption of IFRS 8; identifying operating segments; aggregating reporting segments; disclosures.

A practical guide to share-based payment

This guide aims to help manage many of the challenges in applying IFRS 2, ‘Share-based Payment’.

Publication date: November 2008

Format: 48-page Q&A guidance

Topics covered: Scope of IFRS 2; identifying SBP in a business combination; classification, recognition and measurement; modifications, cancellations and forfeitures; group SBPs; share plan trusts; tax and share-based payment

IFRS 3 (Revised): Impact on earnings

The crucial Q&A for decision-makers

Publication date: March 2008

Format: 24-page Q&A guidance

Topics covered: Scope; consideration; goodwill and non-controlling interests; asset/liabilty recognition; changes to IAS 27 revised; US GAAP/IFRS comparison; business implications