Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004
Publication date: June 2004
Format: 100-page Q&A guidance and illustrations
Topics covered: IFRS 1 requirements in overview; Q&As; illustrative financial statements and step-by-step guidance of applying IFRS 1.
Compendium of 'topic summaries' which include key information on each of the major accounting topic areas - presented in alphabetical order.
Publication date: July 2010
Format: 170-page A4 publication
Topics covered: Global IFRS, International Accounting Standards, going concern, revenue recognition, segment reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment, disclosure, presentation, first time adoption.
High-level summary of IAS 39, IAS 32 and IFRS 7, for existing preparers and first-time adopters.
Publication date: June 2009
Format: 40-page publication with at-a-glance summaries, information for first-time adopters, IFRS 7 disclosures and a glossary
Topics covered: Scope, debt/equity classification, initial recognition and classification, derecognition, subsequent measurement, fair values and impairment and hedge accounting.
Covers the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step–by–step illustrations of how to apply common hedging strategies
Publication date: December 2005
Format: 172-page Q&A guidance and illustrations
Topics covered: Summary of IAS 39 requirements; Q&A guidance; detailed illustrations of applying hedge accounting to six common hedging strategies.
This publication provides guidance on how to apply IAS 39 in practice.
Publication date: October 2008
Format: 88-page Q&A guidance and illustrations
Topics covered: Summary of IAS 39 requirements; Q&A guidance; detailed illustrations of applying derecognition requirements to 10 common transactions.
Outlines the disclosures required by all IFRSs published up to October 2009.
Publication date: 30 October 2009
Format: 128-page checklist
Topics covered: Disclosures required by IFRSs and interpretations, including disclosures required of: all entities; all entities but only in certain situations; entities that issue insurance contracts; retirement benefit plans; early-adopters; and industry-specific disclosures.
950-page publication with illustrative examples and extracts from accounts
Publication date: April 2010
Format: Bound book
Topics covered: IFRS, International Accounting Standards, global IFRS, going concern, revenue recognition, segment reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment, disclosure, presentation, first time adoption
Key areas covered by the IFRS for SMEs and the basic requirements.
Publication date: July 2009
Format: A6 pocket guide
Topics covered: Quick-reference guide of definitions of terms and recognition and measurement requirements of the IASB's IFRS for small and medium-sized entities.
Provides a summary of the recognition and measurement requirements of IFRSs published up to April 2009.
Publication date: May 2009
Format: A5 pocket guide
Topics covered: Quick-reference guide of definitions of terms and recognition and measurement requirements for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts
Your indispensable aid to understanding the complex set of requirements relating to financial instruments when preparing and using company financial statements under IFRS.
Publication date: November 2009
Format: 630-page guide with examples
Topics covered: IAS 32, IAS 39, IFRS 7, Measurement of Financial Assets and Liabilities, Hedging.
Manual of accounting - IFRS 2010 is your essential guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB).
Publication date: November 2009
Format: 3338-page publication with examples, extracts from accounts and illustrative financial statements
Topics covered: IFRS, International Accounting Standards, Global IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation.
Helps those working with special purpose entities to identify the differences between US GAAP and IFRS in this area, including examples of transactions and structures that may be impacted by the guidance
Publication date: October 2004
Format: 20-page guide with examples
Topics covered: Overview of how IFRS and US GAAP compare; detail of the key differences; examples of transactions, relationsips and structures that may be impacted; summary of requirements
High level issues for management to consider when applying IFRS 8, including how the standard will change reporting and what investors want to see.
Publication date: September 2008
Format: 6-page flyer
Topics covered: Background to IFRS 8; explanation of what investors want to see; how IFRS 8 will change reporting; and three steps to good segment reporting.
Key differences between IFRS for SMEs and 'full IFRS' in 60 pages.
Publication date: August 2009
Format: A5 comparison document in table format
Topics covered: Accounting framework and first-time adoption; financial statements; buisness combinations, consolidated financial statements, and investments in associates and joint ventures; income and expenses; financial assets and liabilities; non-financial assets; non-financial liabilities and equity; other.
Guidance for listed companies required to implement the EU's new Transparency Directive rules relating to periodic reporting requirements.
Publication date: July 2007
Format: 16-page publication
Topics covered: Guidance for entities required to implement the directive's requirements as they relate to quoted companies, focusing on periodic reporting requirements arising from national laws, listing rules and exchange-imposed requirements