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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