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
LIST OF CASE STUDIES
Case Study 1.1 BSkyB Plc's Reconciliation of Profit on Transition to IFRS
Case Study 1.2 Centrica Plc's Reconciliation of Profit on Transition to IFRS
Case Study 1.3 BSkyB Plc's Reconciliation of Equity on Transition to IFRS
Case Study 1.4 Centrica Plc's Reconciliation of Equity on Transition to IFRS
Case Study 2.1 An Irish Company Presenting Other Comprehensive Income for the First Time
Case Study 2.2 How a UK Company Decided on the Presentation of its Financial Statements on its Transition to IFRS
Case Study 3.1 An Illustration of Accounting Policy Changes on First-time Adoption of IFRS
Case Study 3.2 An Example of Applying IFRS 1 to Accounting Estimates
Case Study 3.3 An Illustration of the Reconciliations Required by IFRS 1 with One Comparative Period Presented
Case Study 3.4 An Illustration of the Reconciliations Required by IFRS 1 with Two Comparative Periods Presented
Case Study 3.5 An Example of the Presentation of an Equity Reconciliation at the Date of Transition to IFRS
Case Study 3.6 Deciding on the Presentation of the Reconciliations and Supporting Information – An Example from a Canadian Energy Company
Case Study 4.1 A Positive Impact of Transition – Improved Dialogue with Industry Peers
Case Study 4.2 A Positive Impact of Transition – Improved Controls Over Financial Reporting
Case Study 4.3 A Positive Impact of Transition – Improved Asset Management Control in the Public Sector
Case Study 4.4 The Use of External Project Management Specialists ...
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