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005 20171030101547.0
006 m o d
007 cr |||||||||||
008 140411s2014 enk ob 001 0 eng
010 _a 2014014531
016 7 _a016747192
_2Uk
020 _a9781118644126
_q(epub)
020 _a1118644123
_q(epub)
020 _a9781118644188
_q(pdf)
020 _a1118644182
_q(pdf)
020 _a9781118924839
_q(electronic bk.)
020 _a1118924835
_q(electronic bk.)
020 _a9781118643792
020 _a1118643798
020 _z9781118643747
_q(paperback)
020 _z1118643747
_q(paperback)
029 1 _aCHBIS
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029 1 _aCHNEW
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029 1 _aCHNEW
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035 _a(OCoLC)880147714
_z(OCoLC)882264351
_z(OCoLC)961588243
_z(OCoLC)962646505
040 _aDLC
_beng
_erda
_epn
_cDLC
_dYDX
_dN$T
_dYDXCP
_dDG1
_dCUI
_dOCLCF
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042 _apcc
049 _aMAIN
050 0 0 _aHF5626
072 7 _aBUS
_x001010
_2bisacsh
082 0 0 _a657/.3
_223
100 1 _aWeaver, Lisa,
_d1971-
245 1 0 _aManaging the transition to IFRS-based financial reporting : a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS /
_cLisa Weaver.
_h[electronic resource]
264 1 _aChichester, West Sussex, UK :
_bWiley,
_c2014.
300 _a1 online resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 _aIntroduction PART ONE: Understanding the Framework of Performing a Transition to IFRS-based Financial Reporting Chapter 1 International Financial Reporting in context 1.1 The Development of International Financial Reporting 1.2 The Regulatory Framework of IFRS Today 1.3 The Current Position on International Harmonisation of Financial Reporting 1.4 The Benefits and Impact of Moving to IFRS Chapter 2 The Conceptual Framework of IFRS, accounting policies and the presentation of financial statements 2.1 The Conceptual Framework 2.2 Developing Accounting Policies 2.3 The Presentation of Financial Statements 2.4 Fair Presentation, Going Concern and Interim Financial Statements Chapter 3 IFRS 1 -- First Time Adoption of IFRS 3.1 An introduction to IFRS 1 3.2 The date of transition to IFRS and the opening statement of financial position 3.3 Presentation and disclosure PART TWO: Planning and Implementing a Transition Project Chapter 4 Establishing the IFRS Transition Project 4.1 The benefit of experience 4.2 The project plan and key project members 4.3 Developing the project plan 4.4 The use of external advisors 4.5 The costs of the transition 4.6 Preparing an action plan Chapter 5 Assessing the Accounting Impacts of IFRS Transition 5.1 Conducting an initial impact assessment 5.2 Developing IFRS accounting policies 5.3. Potential changes to IFRS Chapter 6 Wider Transitional Issues -- Systems, Internal Audit and the Audit Committee, and Commercial Implications 6.1 Systems implications 6.2 Internal controls, internal audit and the audit committee 6.3 Evaluating the wider impacts Chapter 7 Training, Communication and Change Management 7.1 Education and internal communication 7.2 External communication and presentation of IFRS transition information 7.3 The presentation of IFRS 1 disclosures PART THREE: The Way Forward -- Developments in Selected Countries Chapter 8 The Transition to New UK GAAP 8.1 A background to the changes and outline of the new regime 8.2 Accounting and wider impacts of the transition 8.3 Transition planning issues Chapter 9 The Move Towards IFRS in the US and Selected Other Countries 9.1 The US and IFRS 9.2 IFRS in Brazil, Russia, India and China Appendix 1 IASB standards Appendix 2 Useful reference material and further reading Appendix 3 Summary of IFRS transition planning considerations Bibliography Index.
520 _aThis book focuses on both the accounting and non-accounting implications of IFRS transition, guiding the reader from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. It includes: a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements; case studies to illustrate best practices for moving to the new international standards; and a framework for planning and executing the entire IFRS transition project. --
_cEdited summary from book.
588 0 _aPrint version record and CIP data provided by publisher.
650 0 _aAccounting
_xStandards.
650 0 _aCorporation reports.
650 0 _aFinancial statements
_xStandards.
650 7 _aBUSINESS & ECONOMICS
_xAccounting
_xFinancial.
_2bisacsh
650 7 _aAccounting
_xStandards.
_2fast
_0(OCoLC)fst00795458
650 7 _aCorporation reports.
_2fast
_0(OCoLC)fst00879751
650 7 _aFinancial statements
_xStandards.
_2fast
_0(OCoLC)fst00924803
655 4 _aElectronic books.
655 0 _aElectronic books.
776 0 8 _iPrint version:
_aWeaver, Lisa, 1971-
_tManaging the transition to IFRS-based financial reporting.
_dHoboken : Wiley, 2014
_z9781118643747
_w(DLC) 2014007143
856 4 0 _uhttp://onlinelibrary.wiley.com/book/10.1002/9781118924839
_zWiley Online Library
942 _2ddc
_cBK
999 _c207452
_d207452