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Managing the Transition to IFRS-Based Financial Reporting

A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP
 E-Book
Sofort lieferbar | Lieferzeit:3-5 Tage I
ISBN-13:
9781118644126
Einband:
E-Book
Seiten:
272
Autor:
Lisa Weaver
Serie:
Wiley Regulatory Reporting
eBook Typ:
Adobe Digital Editions
eBook Format:
E-Book
Kopierschutz:
Adobe DRM [Hard-DRM]
Sprache:
Englisch
Beschreibung:

The one-stop guide to transitioning to IFRS financialreporting
The International Financial Reporting Standards (IFRS) havealready been adopted in Europe, and plans are in place totransition to IFRS reporting in the UK, India, Japan, and othermajor economies. The US is deliberating the nature of itsconvergence with IFRS and US entities will need to understand theimplications of transition. This means all finance managers andfinancial controllers will be responsible, not only forunderstanding IFRS, but for making the transition and dealing withimplications. Managing the Transition to IFRS-Based FinancialReporting is a one-stop resource for navigating this majorchange. Case studies and project management advice help movesmoothly from GAAP to IFRS principles and requirements.

Managing the Transition to IFRS-Based Financial Reportingis the only book on the market that focuses on both the accountingand non-accounting implications of IFRS transition. This completeapproach will guide you from the history and conceptual basis ofIFRS through each stage of the transition process, ensuring expertchange management and fluid communication from start to finish.
* Takes a holistic approach, covering non-accounting implicationslike educating and communicating IFRS requirements
* Provides case studies to illustrate best practices for movingto the new international standards
* Provides a framework for planning and executing the entire IFRStransition project

With nearly two decades of financial training experience, authorLisa Weaver is imminently qualified to deliver clear, concise, andunderstandable content. In addition, the reference material andother resources in Managing the Transition to IFRS-BasedFinancial Reporting will help you simplify the transition andtake advantage of all the benefits IFRS reporting confers.
List of Tables vii

List of Figures ix

List of Case Studies xi

Foreword xiii

Preface xv

Disclaimer xvii

Acknowledgements xix

About the Author xxi

Introduction xxiii

I: Understanding the Framework of Performing a Transition toIFRS-based Financial Reporting 1

1 International Financial Reporting in Context 3

2 The Conceptual Framework of IFRS, Accounting Policies and thePresentation of Financial Statements 25

3 IFRS 1 First-time Adoption of IFRS 43

II: Planning and Implementing a Transition Project 67

4 Establishing the IFRS Transition Project 69

5 Assessing the Accounting Impacts of IFRS Transition 105

6 Wider Transitional Issues - Systems, Internal Audit andthe Audit Committee, and Commercial Implications 129

7 Training, Communication and Change Management 163

III: The Way Forward - Developments in SelectedCountries 187

8 The Transition to New UK GAAP 189

9 The Way Forward - The Move Towards IFRS in the US andSelected Other Countries 207

Appendix 1: IASB Standards 223

Appendix 2: Useful Reference Material and Further Reading225

Appendix 3: Summary of IFRS Transition Planning Considerations229

Bibliography 231

Index 237

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