May 2012
Intermediate to advanced
846 pages
27h 56m
English
Content preview from The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting
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Contents
Chapter 1: Introduction and Scope of Book
1.1 NATURE OF ACCOUNTING LITERATURE AND PERTINENT PRONOUNCEMENTS
1.2 SIGNIFICANCE OF THE IFRS TRANSITION
2.2 IFRS 1 AMENDMENTS AND EFFECTIVE DATES
2.4 ACCOUNTING STEPS IN MIGRATING TO IFRSS
2.5 FIRST IFRS FINANCIAL STATEMENTS
2.6 ENTITIES AFFECTED BY IFRS 1
2.10 THE IMPACT OF ALTERNATIVE BASES OF REPORTING
2.12 THE OPENING IFRS STATEMENT OF FINANCIAL POSITION
2.14 EXCEPTIONS AND EXEMPTIONS IN THE CONTEXT OF COMPARABILITY
2.16 RECONCILIATIONS AND DISCLOSURES
2.17 EXCEPTIONS TO THE RETROSPECTIVE APPLICATION OF OTHER IFRSS
2.18 EXEMPTION FOR PAST BUSINESS COMBINATIONS
2.19 EXEMPTIONS FROM OTHER IFRSS
2.20 SHORT-TERM EXEMPTIONS FROM OTHER IFRSS
2.21 IMPLICATIONS FOR FINANCIAL STATEMENT PREPARERS
Chapter 3: Dual Reporting for The Statement of Financial Position
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