The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

TABLE OF EXHIBITS

Exhibit 1-1:   Companies that May Need Dual Reporting under IFRSs and U.S. GAAP

Exhibit 2-1:   History of IFRS 1, First-Time Adoption of International Financial Reporting Standards

Exhibit 2-2:   Accounting Steps in Migrating to IFRSs

Exhibit 2-3:   Identification of the First IFRS Financial Statements

Exhibit 2-4:   Earlier Adoption of IFRS 9

Exhibit 2-5:   Impact of the Choice of Reporting Basis on U.S. GAAP Reconciliation of a Foreign Private Issuer

Exhibit 2-6:   Disaggregation and Aggregation of Statements

Exhibit 2-7:   Impact of the Choice of Reporting Basis on the Number of Annual Financial Statements of a Foreign Private Issuer

Exhibit 2-8:   Selected Financial Historical Data by Foreign Private Issuers

Exhibit 2-9:   Focus of Transitional Methods and Impact on Comparability

Exhibit 2-10:   Trade-off between Comparability and Other Rationales

Exhibit 2-11:   Treatment of Hedge Accounting at Transition Date

Exhibit 2-12:   Accounting Entries for Treatment of Hedge Accounting at Transition Date

Exhibit 2-13:   Classification and Measurement at Transition Date of Previously Recognized Financial Instruments Under IAS 39 and IFRS 9

Exhibit 2-14:   IFRS 1 Exception Relating to Embedded Derivatives

Exhibit 2-15:   Exemption for Past Business Combinations

Exhibit 2-16:   Interaction with a Loss of Control before Transition Date

Exhibit 2-17:   Recognition of an Intangible Asset in a Past Business Combination

Exhibit 2-18:   Unrecognized Deferred Taxes on Past ...