IFRS Illustrative Consolidated Financial Statements 2006 The financial statements of a fictional company have been updated to illustrate the disclosure and presentation required by all IFRSs published up to and including September 2006. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable. The 'Illustrative' series includes financial statements for fictional industry-specific entities: banking insurance investment funds and investment property And this series has includes the publications for Illustrative Condensed Consolidated Interim Financial Information (for existing IFRS preparers) and Illustrative Interim Consolidated Financial Statements 2005 (for first -time adopters of IFRS).
IFRS Pocket Guide 2006 This publication provides a summary of the recognition and measurement requirements of IFRS published up to September 2006.
IFRS Disclosure checklist 2006 The Disclosure checklist is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements. It has been updated to outline the disclosures required by all IFRS standards and interpretations issued up to September 2006. It also includes a new section on IFRS 7 – Financial Instruments disclosures.
IFRS Measurement checklist 2006 The Measurement checklist is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It has been updated to include the requirements of all IASB standards and interpretations issued up to September 2006.
Financial Reporting in Hyperinflationary Economies - Understanding IAS 29 This publiv cation provides an overview of the concepts of the standard, descriptions of the complex procedures and reconciliations, and a detailed illustrative example. It has been updated to reflect the changes that have arisen as a result of the release of IFRIC 7 and other changes to IFRS.
Similarities & Differences - A comparison of IFRS and US GAAP Updated publication for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP most commonly found in practice. The publication takes into account all pronouncements issued under IFRS and US GAAP up to August 2006.
Acquisitions - Accounting and transparency under IFRS 3 Assesses the impact of the standard, highlighting the key issues for management and raising questions for the Board.
Financial instruments under IFRS This publication provides a summary of revised IAS 32 and revised IAS 39, issued by the International Accounting Standards Board in December 2003. It has been updated to include the requirements of IFRS 7 'Financial Instruments: Disclosures', issued by the IASB in August 2005 and other amendments made to the revised standards.
IAS 39 - achieving hedge accounting in practice 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.
Share-based Payment - A practical guide to IFRS 2 Assesses the impact of the new standard, looking at the requirements and providing a step-by-step illustration of how to account for share-based payment transactions.
SIC -12 and FIN 46R – The substance of Control 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.
IFRS - Impact of improvements, amendments and new standards for continuing users of IFRS This publication assesses the impact of the recent changes in IFRS that are relevant to existing preparers of IFRS financial statements. It incorporates the Improvements Project (changes to existing IASs), the amendments to IAS 32 and IAS 39, and the new IFRSs 2-5. All of the changes will affect companies reporting under IFRS in 2005.
