O'Reilly logo

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

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

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 ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required