International Financial Reporting Standards publications

Recently published International Financial Reporting Standards publications

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	5/7/2012
The latest issue is #6 (2012/5): IASB/FASB update status of convergence projects

	3/2/2012
First-Impressions - 2012/02: Offsetting financial assets and financial liabilities

IFRS Illustrative financial statements: Investment funds

	12/23/2011
The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with IFRSs.

Illustrative financial statements September 2011

	9/30/2011
This publication reflects IFRSs in issue at 1 September 2011 that are required to be applied by an entity with an annual period beginning on 1 January 2011 ('currently effective' requirements).

	9/27/2011
An overview is an executive summary of the key requirements of IFRSs. This edition is based on IFRSs in issue at 1 August 2011 that are applicable for annual reporting periods beginning on or after 1 January 2011.

IFRS Illustrative condensed interim financial statements: First-time adopters - July 2011

	7/13/2011
This publication illustrates one possible format for financial statements based on a fictitious multinational corporation with a transition date of 1 January 2010.

	7/12/2011
The IFRS Disclosure checklist assists in the preparation of financial statements in accordance with IFRSs by identifying the disclosures required.

Disclosure checklist: Interim financial statements - May 2011

	5/4/2011
This publication helps users prepare interim financial statements, including for first-time adopters, in accordance with IFRSs by identifying the minimum disclosures required.

Illustrative condensed interim financial statements - May 2011

	5/4/2011
This publication aims to help users prepare condensed interim financial statements in accordance with IAS 34 Interim Financial Reporting.

Illustrative financial statements: Investment funds - December 2010

	12/31/2010
The publication illustrates one possible format of financial statements for fund-specific entities based on a fictitious tax-exempt open-ended single-fund investment company.

	12/23/2010
Briefing Sheet, 2010/12, Issue 229 - Amendments to IAS 12 -deferred tax on investment property

Illustrative condensed interim financial statements First-time adopters - October 2010

	11/2/2010
The purpose of this publication is to assist you in preparing your first IFRS interim financial statements in accordance with International Financial Reporting Standard (IFRSs), in particular IAS 34 Interim Financial Reporting.

Illustrative financial statements August 2010

	8/16/2010
The illustrative financial statements illustrate one possible format for financial statements, based on a fictitious multinational corporation involved in general business.

Disclosure Checklist - International Financial Reporting Standards (June 2010)

	6/30/2010
The Disclosure Checklist reflects IFRSs in issue at 1 June 2010 that are required to be applied by an entity with an annual period beginning on or after 1 January 2010.

Illustrative condensed interim financial statements April 2010

	4/28/2010
The publication illustrate one possible format for condensed interim financial statements, based on a fictitious multinational corporation involved in general business.

IFRS Letter for Subsidiaries of Japanese Company

	12/6/2009
This newsletter explains, in Chinese, how subsidiaries in China should prepare financial statements under IFRSs.

	7/16/2009
The illustrative financial statements illustrate one possible format for financial statements, based on a fictitious multinational corporation involved in general business; the corporation is not a first-time adopter of IFRSs.

Disclosure Checklist - International Financial Reporting Standards June 2009

	6/6/2009
The Disclosure Checklist reflects IFRSs in issue at 1 June 2009 that are required to be applied by an entity with an annual period beginning on or after 1 January 2009.

GAAP Comparisons

IFRS compared to US GAAP: An overview - September 2010

	9/20/2010
This overview is an abridged version of IFRS compared to U.S. GAAP, published in September 2010.

IFRS compared to Canadian GAAP: An overview

	4/29/2010
This publication focuses on the significant differences between International Financial Reporting Standards and Canadian General Accepted Accounting Principles.

	8/1/2009
This overview is an abridged version of IFRS compared to U.S. GAAP, published in August 2009.

IFRS compared to Dutch GAAP: An Overview

	7/12/2006
This publication focus on the significant differences betweeen International Financial Reporting Standards and Dutch General Accepted Accounting Principles.

IFRS compared to Russian GAAP: An Overview

	5/10/2005
This publication focus on the significant differences betweeen International Financial Reporting Standards and Russian General Accepted Accounting Principles.

IFRS compared to Swedish GAAP: An Overview

	5/4/2005
This publication focus on the significant differences betweeen International Financial Reporting Standards and Swedish General Accepted Accounting Principles.

Industry-related IFRS Publications

	5/7/2012
The latest issue is #4 (2012/04): Classification of financial assets and liabilities under IFRS 9

Impact on mining companies - Changes to joint venture accounting

	2/29/2012
This publication discusses the impacts of changes to joint venture accounting on mining companies. You may find it a helpful tool to initiate discussions with your clients that have joint arrangements.

	1/19/2012
This publication provides assistance to companies in the mining sector who are considering converting to IFRS.

New world for insurance - Preparation and readiness for accounting change, an industry survey

	1/6/2012
This publication is part of our New World for Insurance series of publications which discusses and highlights important issues for insurers relating to the forthcoming financial reporting changes impacting the sector.

The Application of IFRS: Chemicals and Performance Technologies companies - Executive summary

	11/16/2011
This publication is intended to guide you through some of the accounting challenges facing chemicals and performance technologies companies that report under IFRS.

The New World for Insurance - Progress report on Phase II

	9/26/2011
In this report, we give you an overview and update on how far the Boards have progressed in addressing technical concerns.

	9/17/2011
The financial statements of many oil and gas companies could look very different in the future as a result of the changes to the accounting for joint arrangements.

	9/7/2011
This publication provides assistance to companies in the oil and gas sector who are considering converting to IFRS.

	9/7/2011
This publication provides assistance to companies in the power and utilities sector who are considering converting to IFRS.

Illustrative financial statements: Banks

	7/5/2011
The purpose of this publication is to assist you in preparing financial statements for a bank or similar financial institution in accordance with IFRSs.

The New World for Insurance - Business perspectives on Phase II

	3/23/2011
The New World for Insurance: Business perspectives on Phase II is based on a number of discussions with key global insurance companies from October 2010 through January 2011.

The Application of IFRS: Media companies - Executive summary

	3/3/2011
The purpose of this publication is to assist you in understanding the financial statements of companies in the media sector that are prepared in accordance with IFRSs.

	2/15/2011
This publication focuses on providing assistance to those companies who are considering conversions to IFRS in the banking sector.

	1/31/2011
These newsletters provide a monthly update on developments relating to the joint IASB/FASB Insurance Contracts. They include an overview, summaries of recent meetings, current status and the anticipated timelines for completion.

The Application of IFRS: Telecoms - Executive summary

	1/24/2011
The purpose of this publication is to assist you in understanding the financial statements of companies in the telecommunications sector that are prepared in accordance with IFRSs.

The Application of IFRS: Technology companies - Executive summary

	1/11/2011
The purpose of this publication is to provide insight in understanding the financial statements of companies in the technology sector that are prepared in accordance with IFRSs.

	1/6/2011
This publication provides a high level introduction to the key technical accounting matters across original equipment manufacturers (OEMs), suppliers and vehicle dealerships within the automotive industry.

	12/2/2009
This publication addresses practical application issues that a telecom may encounter in applying IFRSs.

	11/6/2007
IFRS 7 reflects this changing environment, and make a number of improvements to the disclosure framework for risks arising from financial instruments.

	11/8/2004
This publication provides an overview of IFRS 4 and selected sections of other IFRSs applicable to insurers.

Other IFRS Publications

	9/16/2010
This report provides an executive summary of the key requirements of IFRSs in issue at 1 August 2010 that are applicable for financial periods beginning on or after 1 January 2010.

The Application of IFRS: Segment reporting

	9/13/2010
The purpose of this publication is to consider the impact of IFRS 8 Operating Segments requirements. The publication includes a survey of 81 companies selected from IFRS preparers within the Fortune Global 500.

The Application of IFRS: Segment reporting - Executive Summary

	7/16/2010
This publication is based on a review of the latest consolidated financial statements of 81 companies selected randomly from IFRS preparers within the Fortune Global 500.

	1/21/2010
This publication provides a general overview of the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities (The IFRS for SMEs).

	12/24/2009
This issue of IFRS Practce Issues considers the requirements in Improving Disclosures about Financial Instruments - Amendments to IFRS 7 Financial Instruments: Disclosures issued in March 2009.

	8/24/2009
This report provides an executive summary of the key requirements of IFRSs in issue at 1 August 2009 that are applicable for financial periods beginning on or after 1 January 2009.

	6/20/2007
This publication focuses on the experiences and thoughts of those involved in the first-time adoption of IFRS.

International Financial Reporting Standards: Views on a financial reporting revolution

	4/25/2006
This publication summaries the result of the interviews with standard-setters, regulators, CFOs, analysts and auditors from around the world and highlights a number of key issues to be resolved in order to confirm the success of the IFRS project.

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