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Managing the Transition to IFRS-Based Financial Reporting : a Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP.
Since 2005, all EU listed companies have been reporting under IFRS in their group accounts. The UK's Accounting Standards Board is proposing that in the next few years all UK companies, other than the smallest, will move to some form of IFRS-based financial reporting. The US is also undergoing...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Wiley,
2014.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Titlepage; Copyright; List of Case Studies; Foreword; Preface; Disclaimer; Acknowledgements; About the Author; Introduction; Scope and key themes of the book; An overview of the book; Information sources; I Understanding the Framework of Performing a Transition to IFRS-Based Financial Reporting; 1 International Financial Reporting in Context; 1.1 The Development of International Financial Reporting; 1.2 The Regulatory Framework of IFRS Today; 1.3 The Current Position on International Harmonisation of Financial Reporting; 1.4 The Benefits and Impact of Moving to IFRS; Conclusion; Notes.
- 2 The Conceptual Framework of IFRS, Accounting Policies and The Presentation of Financial Statements2.1 The Framework; 2.2 Developing Accounting Policies; 2.3 The Presentation of Financial Statements; 2.4 Fair Presentation, Going Concern and Interim Financial Statements; Conclusion; Note; 3 IFRS 1 First-time Adoption of IFRS; 3.1 An Introduction to IFRS 1; 3.2 The Date of Transition to IFRS and the Opening Statement of Financial Position; 3.3 Presentation and Disclosure; Conclusion; Notes; II Planning and Implementing a Transition Project; 4 Establishing the IFRS Transition Project.
- 4.1 The Benefit of Experience4.2 The Project Plan and Key Project Members; 4.3 Developing the Project Plan; 4.4 The Use of External Advisors; 4.5 The Costs of the Transition; 4.6 Preparing an action plan; Conclusion; Note; 5 Assessing the Accounting Impacts of IFRS Transition; 5.1 Conducting an Initial Impact Assessment; 5.2 Developing IFRS Accounting Policies; 5.3 Potential Changes to IFRS; Conclusion; Notes; 6 Wider Transitional Issues
- Systems, Internal Audit and the Audit Committee, and Commercial Implications; 6.1 Systems Implications.
- 6.2 Internal Controls, Internal Audit and the Audit Committee6.3 Evaluating the Wider Impacts; Conclusion; Notes; 7 Training, Communication and Change Management; 7.1 Education and Internal Communication; 7.2 External Communication and Presentation of IFRS Transition Information; 7.3 The Presentation of IFRS 1 Disclosures; Conclusion; Notes; III Theway Forward
- Developments in Selected Countries; 8 The Transition to New UK GAAP; 8.1 A Background to the Changes and Outline of the New Regime; 8.2 Accounting and Wider Impacts of the Transition; 8.3 Transition Planning Issues; Conclusion; Notes.
- 9 The Way Forward
- The Move Towards IFRS in the US and Selected Other Countries9.1 The US and IFRS; 9.2 IFRS in Brazil, Russia, India and China; Conclusion; Notes; Appendix 1: IASB Standards; Appendix 2: Useful Reference Material and Further Reading; IFRS standards as issued by the IASB; Appendix 3: Summary of IFRS Transition Planning Considerations; Bibliography; Index; End User License Agreement.