INDEX
- accountants
- accounting
- fair value
- financial instruments
- first time adoption
- guidance development
- hedge accounting
- impacts of transition
- moving to FRS
- project team expertise
- UK GAAP
- see also International Accounting…; Statements of Standard Accounting Practice
- accounting impacts
- assessment
- changes to IFRS
- developing policies
- IFRS 1 financial statements
- initial assessment
- accounting policy
- alternative treatments
- application
- choices available
- control activities
- cost-benefit analysis
- definition
- development
- disclosure
- extent of changes
- group companies
- IAS
- IFRS
- impacts of transition
- information packs
- matters to consider
- selection
- taxation implications
- use of other GAAPs
- volatility
- acquisitions
- action plans
- adjusted earnings measures
- adjustments
- cash flow impacts
- IFRS
- transition
- advisors see external advisors
- aerospace case study
- airline case study
- alternative performance measures
- assets
- held at fair value
- held for sale
- non-current
- associates
- audit committee
- aspects of involvement
- board committees
- communications
- evaluating overall plan
- external auditors
- external specialists
- financial reporting issues
- internal controls
- oversight of management
- wider issues
- audit function, project teams
- auditors see external auditors
- Australia
- authorisation
- backwards simulation method
- benefits
- cost-benefit analysis
- employee
- of experience
- of IFRS
- board committees
- borrowing costs
- BP (British Petroleum)
- Brazil
- British Petroleum (BP)
- BSkyB Plc case studies
- business combinations ...
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