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This factsheet is designed to help those adopting, or considering adopting, International Financial Reporting Standards (IFRSs) for the first time. It considers the implications of moving to IFRSs and provides practical tips on how to manage the process. Published: 16 May 2012.
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This factsheet highlights new and modified requirements for preparers of IFRS accounts in 2012. It deals primarily with new requirements with mandatory application for preparers with periods beginning or ending in 2012. Date published: 18 April 2012.
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This factsheet guides you through some common questions on the 'package of five' standards on group accounting issues published by the IASB, namely IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and revisions to IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures. Date published: 7 February 2012.
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The IASB's most recent standard defines fair value, sets out a framework for measuring fair value, and requires disclosure about fair value. This factsheet looks at the implications for the financial statements and clearly identifies those areas most likely to be affected. Date published: 6 December 2011.
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This factsheet guides you through the changes made to accounting for defined benefit plans and termination benefits in IAS 19 Employee Benefits (revised). Date published: 2 November 2011.
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This factsheet looks at the new-style financial statements required by the revised standard and how they compare with the previous version. It outlines further amendments which have been made subsequent to the 2007 revision, including the most recent amendments published in June 2011. Date published: 1 October 2009 (last updated September 2011).
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This factsheet explains how to account for ‘debt for equity swaps’ in accordance with IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments. It will also be relevant under UK GAAP for companies applying FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement. Date published: 8 June 2011.
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This factsheet highlights new and modified requirements for preparers of IFRS accounts in 2011. It deals primarily with new requirements with mandatory application for preparers with periods beginning in 2011. Date published: 9 May 2011.
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This factsheet highlights new and modified requirements for preparers of IFRS accounts in 2010. It deals primarily with new requirements with mandatory application for preparers with periods beginning in 2010. Date published: 27 May 2010 (updated 19 August 2010).
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This factsheet introduces the key accounting provisions of the IFRS for SMEs and considers which entities are eligible to use the standard. Date published: 1 April 2010.
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This factsheet provides practical guidance and examples of the changes brought about by the revision of IFRS 3 ‘Business Combinations’ in 2008. Date published: 27 January 2010.
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This factsheet explains the amendments made in May 2008 to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements. Date published: 10 June 2009.
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This factsheet highlights new and modified requirements for preparers of IFRS GAAP accounts in 2009. Date published: 21 April 2009 (updated 23 August 2010).
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This factsheet is a summary of the basic principles of accounting for impairments under IAS 36, with some practical help that reflects current economic circumstances. Date published: 5 December 2008.
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This factsheet contains a summary of the major differences between IFRS 8 and its predecessor IAS 14 and provides an analysis of the IFRS 8 reporting requirements in a Q&A format. Date published: 5 December 2008.