Guides
IFRS Example Financial Statements 2008
Example Consolidated Financial Statements 2008 have been prepared to illustrate a set of consolidated financial statements of a fictional entity (Granthor Corporation and subsidiaries) on the basis of compliance with International Financial Reporting Standards (IFRS) as promulgated by the International Accounting Standards Board (IASB). The publication can be accessed by clicking below:
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Example Interim Consolidated Financial Statements 2009
The publication illustrates interim consolidated financial statements for a Group that produces half-yearly interim reports in accordance with IAS 34 at 30 June 2009.
The common approach of presenting condensed interim financial statements is adopted in the Publication. The Publication can be downloaded by clicking below:
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Financial Instruments on Display - A Guide to IFRS 7 Financial Instruments: Disclosures
This publication, Financial Instruments on Display - A Guide to IFRS 7 Financial Instruments: Disclosures , has been prepared to assist in complying both with IFRS 7 and with other financial instruments-related disclosure requirements. It is organised into three parts:
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The first section discusses certain key implementation issues that may arise when implementing IFRS 7. |
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The second section includes selected illustrative disclosures, along with IFRS references and additional discussion of certain requirements (based on a fictional entity, Granthor Inc.). |
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The third section is a disclosure checklist extracted from IFRS 7 to assist in assessing completeness of an entity's disclosures. |
Intangible Assets in a Business Combination - Indentifying and Valuing Intangibles under IFRS 3
The Intangible Assets Guide is intended to assist companies and auditors in applying IFRS 3.
It includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It provides examples of intangible assets commonly found in business combinations and explains how they might be valued. An overview of IFRS 3 summarises the main aspects of accounting for business combinations and draws out a number of practical points to consider.
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Non-current Assets Held For Sale and Discontinued Operations - Challenges in Applying IFRS 5
The IFRS 5 Guide is intended to assist companies and auditors in applying this Standard. It explains IFRS 5's key implementation issues, common approaches to practical application and also includes several examples illustrating the Standard's disclosure and presentation requirements. The publication can be downloaded here.
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IFRS Top 20 Tracker
The IFRS Top 20 Tracker takes management through twenty important disclosure and accounting issues identified as frequently causing problems in practice.
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