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

APPENDIX 2: USEFUL REFERENCE MATERIAL AND FURTHER READING

IFRS STANDARDS AS ISSUED BY THE IASB

Registering at the IFRS Foundation website (www.ifrs.org) gives access to the current year's unaccompanied IFRSs and there is also free access to the technical summaries of the standards in a number of languages. Access to the full range of official IFRS documentation is by subscription, and this gives access to the current version of the Green Book – a guide through IFRS which contains useful educational material as well as the full text of the Red Book and Blue Book which contain the IFRSs and accompanying material such as bases for conclusions.

The IFRS Foundation also maintains a comprehensive list of educational material on IFRS, which can be accessed at http://www.ifrs.org/Use-around-the-world/Education/Pages/Learning-Resources.aspx.

IFRS Interpretations and Guidance

There are many IFRS interpretations available. All of the major accounting firms have IFRS interpretation material available, as well as numerous publishers all over the world. These texts are largely very long and detailed and aimed at accountants who need to know the detail of the IFRS requirements and their application. A brief selection is shown below.

• Deloitte iGAAP: A Guide to IFRS Reporting Volume Set 2013
• Ernst and Young: International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards
• KPMG: Insights into IFRS 2013
• PwC: Manual of Accounting IFRS 2013