List of useful info, resources and documents available on other websites about IAS 19 – Employee Benefits. Summary of IAS 19 – IASPlus Full Text of the IAS 19 as at 31 December 2010 provided by IASB (You need to register) Other useful … Co…

List of useful info, resources and documents available on other websites about IAS 18 – Revenue. Summary of IAS 18 – IASPlus Full Text of the IAS 18 as at 31 December 2010 provided by IASB (You need to register) Other useful resources … Co…

List of useful info, resources and documents available on other websites about IAS 17 – Leases. Summary of IAS 17 – IASPlus Full Text of the IAS 17 as at 31 December 2010 provided by IASB (You need to register) Other useful resources … Con…

Course Summary
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) whic…

List of useful info, resources and documents available on other websites about IAS 12 – Income Tax. Summary of IAS 12 – IASPlus Full Text of the IAS 12 as at 31 December 2010 provided by IASB (You need to register) Other useful … Continue …

As many of you already know,  IAS 39 states as follow “An entity shall not reclassify any financial instrument into the fair value through profit or loss category after initial recognition. 50B A financial asset to which paragraph 50(c) applies (except a financial asset of the type described in paragraph 50D) may be reclassified out of the fair value through profit or loss category only in rare circumstances.”
EC COMMISSION REGULATION (EC) No 1004/2008 of 15 October 2008 stated that “the amendments to IAS 39 and IFRS 7 allow the reclassification of certain financial instruments out …

List of useful info, resources and documents available on other websites about IAS 11 – Construction Contracts. Summary of IAS 11 – IASPlus Full Text of the IAS 11 as at 31 December 2010 provided by IASB (You need to register) Other useful &#823…

List of useful info, resources and documents available on other websites about IAS 10 – Events After the Reporting Period. Summary of IAS 10 – IASPlus Full Text of the IAS 10 as at 31 December 2010 provided by IASB (You need to … Continue …

List of useful info, resources and documents available on other websites about IAS 2 – Inventory. Summary of IAS 2 – IASPlus Full Text of the IAS 2 as at 31 December 2010 provided by IASB (You need to register) Other useful resources … Con…

List of useful info, resources and documents available on other websites about IAS 1 – Presentation of Financial Statements. Summary of IAS 1 – IASPlus Full Text of the IAS 1 as at 31 December 2010 provided by IASB (You need to register) ……

under IFRS how does one treat discounts which are extended to shreholders who decide to pay their shares ealier than the scheduled date. For example they wee to pay out their share subscription in five installments over five years but decide to pay it all in the first year and as result they are given a discount. Does IFRS provides any guidance on how such discounts are to be dealt with? Should these discounts be amortised over the period which the shares should have been paid out.

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List of useful info, resources and documents available on other websites about IFRS 8 – Operating Segments. Effective date: 1 January 2013 (early application permitted) Summary of IFRS 9 – IASPlus Full Text of the IFRS 9 as at 31 December 2010 &#…

List of useful info, resources and documents available on other websites about IFRS 8 – Operating Segments. Summary of IFRS 8 – IASPlus A guide to IFRS 8 (PWC September 2008) A Practical Guide to Segment Reporting Full Text of the IFRS 8 ……

List of useful info, resources and documents available on other websites about IFRS 7 – Financial Instruments: Disclosures. Summary of IFRS 7 – IASPlus A guide to IFRS 7 (PWC April 2010) A Practical guide to IFRS 7 Full Text of the IFRS … …

List of useful info, resources and documents available on other websites about IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations. Summary of IFRS 5 – IASPlus A guide to IFRS 5 (Deloitte March 2008) Asset Held for sale and &#82…

List of useful info, resources and documents available on other websites about IFRS 6 – Exploration for and Evaluation of Mineral Assets. Summary of IFRS 6 – IASPlus A guide to IFRS 6 (Deloitte January 2005) IASPlus – IFRS 6 Full Text of &…

What’s new in 2011? This  PWC publication provides a practical guide to the new IFRS standards and interpretations that come into effect in 2011 (March 2011). Link to the Guide – Practical guide 12 – A practical guide to new … …

List of useful info, resources and documents available on other websites about IFRS 4 – Insurance Contracts. Summary of IFRS 4 – IASPlus A guide to IFRS 4 (PWC August 2010) Practical guide to Insurance Full Text of the IFRS 3 as … Continue …

List of useful info, resources and documents available on other websites about IFRS 3 – Business Combination. Summary of IFRS 3 – IASPlus A guide to IFRS 3 (Deloitte 2008) Business Combination and changes in ownership interest Full Text of the IF…

List of useful info, resources and documents available on other websites about IFRS 3 – Business Combination. Summary of IFRS 3 – IASPlus A guide to IFRS 3 (Deloitte 2008) Business Combination and changes in ownership interest Full Text of the IF…

List of useful info, resources and documents available on other websites about IFRS 2 – Share based Payment. Summary of IFRS 2 – IASPlus A guide to IFRS 2 (Deloitte June 2007) Share Based Payment Full Text of the IFRS 2 as … Continue readin…

List of useful info, resources and documents available on other websites about IFRS 1 – First-time Adoption of International Financial Reporting Standards. Summary of IFRS 1 – IASPlus A guide to IFRS 1 (Deloitte November 2009). First Time Adoptio…

Course Summary
This two-day course brings delegates up-to-date with recent and likely future developments of the International Public Sector Accounting Standards (IPSAS). Topics to be covered are finalized in the run-up to the course in order to be as …

Course Summary
International Financial Reporting Standards (IFRS) are set by the International Accounting Standards Board (IASB) in London, the international equivalent of the U.S.’s Financial Accounting Standards Board (FASB). The FASB and the IASB…

Course Summary
This two-day course provides a comprehensive guide to the transitional provisions and implementation guidance in International Public Sector Accounting Standards (IPSAS). Using real-world examples, case studies, model financial statement…