Articles in the RESOURCES Category
IFRS FOR SME, IFRS FOR SME (SMEs), RESOURCES »
The IASC Foundation is developing 35 stand-alone training modules – one for each section of the IFRS for SMEs. The modules are free-to-download. The training material has been subject to multi-level peer review. It has not been approved by the IASB. Modules are related to:
- Small and Medium-sized Entities
- Financial Statement Presentation
- Statement of Financial Position
- Statement of Comprehensive Income and Income Statement
- Notes to the Financial Statements
- Accounting Policies, Estimates and Errors
- Inventories
- Investment Property
- Property, Plant and Equipment
- Government Grants
- Borrowing Costs
- Events after the End of the …
RESOURCES »
RESOURCES »
Dear all
I suggest you an useful newsletter published by Deloitte (iasplus.com) that provides a high level overview of new and revised Standards and Interpretations that are effective for December 2009 and later accounting periods.
Have a good joining.
Simone Salvi
http://www.iasplus.com/iasplus/0912closingout2009.pdf
IFRSLIST.COM, NEWS, RESOURCES »
The Commission of European Communities has adopted:
- IFRIC 18 – IFRIC Interpretation 18 Transfers of Assets from Customers – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0015:0020:EN:PDF
Amendments to:
- IFRS 4 and IFRS 7 – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0021:0026:EN:PDF
- IFRIC 9 and IAS 39 – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0043:0046:EN:PDF
IFRIC 17, IFRS 1, RESOURCES »
The Commission of European Communities has adopted:
- IFRS 1 First time adoption of international financial reporting standards (restructured in 2008), that replaced International Financial Reporting Standard (IFRS) 1 First-time adoption of international
financial reporting standards
- IFRIC 17 – IFRIC Interpretation 17 – Distributions of Non-cash Assets to Owners
Quick links to related documents:
IFRS 1 – First-time adoption of international financial reporting standards – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:311:0006:0020:EN:PDF
- IFRIC 17 – IFRIC Interpretation 17 – Distributions of Non-cash Assets to Owners – http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:312:0008:0013:EN:PDF
RESOURCES »
RESOURCES »
Dear all
this is just to inform you about an useful pdf file provided by www.iasplus.com that could help you to better understand the impacts on Financial Statement of last IFRS changes. In detail, this file illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
I suggest you …































