IAS Plus

IAS plus
- Global (English)
  Global (English)
  
  DE (Deutsch)
- Login or Register
  
  Deloitte User?
  Login
  
  Login Name
  
  Password
  
  Login
  
  Register | Forgot password
  Welcome
  
  My account
  
  Logout

Guides to pronouncements

Related Publications

IFRIC 12 'Service Concession Arrangements' — A pocket practical guide

Feb 28, 2011

This Guide is intended to serve as an illustrative tool for the reader in the application of IFRIC 12 'Service Concession Arrangements', providing analysis of the requirements of IFRIC 12 and practical guidance with examples that address some of the more complex issues around service concession arrangements.

First-time adoption of International Financial Reporting Standards — A guide to IFRS 1

Nov 27, 2009

This second edition of our guide aims to provide first-time adopters with helpful insights for the application of IFRS 1 'First-time Adoption of International Financial Reporting Standards'.

Business combinations and changes in ownership interests — A guide to the revised IFRS 3 and IAS 27

Jul 08, 2008

This 164-page guide deals mainly with accounting for business combinations under IFRS 3 (Revised 2008). Where appropriate, it deals with related requirements of IAS 27 (Revised 2008) – particularly as regards the definition of control, accounting for non-controlling interests, and changes in ownership interests.

Assets held for sale and discontinued operations — A guide to IFRS 5

Mar 26, 2008

This guide, in addition to providing detailed summaries and explanations of the requirements of IFRS 5, includes supplementary guidance and examples based on Deloitte's experience with the Standard.

Share-based payments — A guide to IFRS 2

Jun 29, 2007

This guide not only explains the detailed provisions of IFRS 2 'Share-based Payment', but also deals with its application in many practical situations.

First-time adoption – A guide to IFRS 1 (August 2004)

Aug 26, 2004

This 104-page bound booklet deals with first-time adoption issues related to the stable platform IFRSs, with focus on 2005 adopters.

All Related

Quick links

Material on this website is © 2013 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their related entities. See Legal for additional copyright and other legal information

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.