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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
book

Managing the Transition to IFRS-Based Financial Reporting: A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP

by Lisa Weaver
July 2014
Intermediate to advanced
272 pages
9h 48m
English
Wiley
Content preview from Managing the Transition to IFRS-Based Financial Reporting: A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP

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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Publisher Resources

ISBN: 9781118644126Purchase book