- My IAS Plus
05 Jul 2016
This guide, in addition to providing a detailed summary and explanations of the requirements of IFRS 16 'Leases' covering all of the requirements of the standard, includes (1) an executive summary; (2) a section focusing specifically on the practicalities of transition; (3) ‘thinking it through’ practical tips interspersed throughout the detailed guide; (4) presentation/disclosure checklists; and (5) a high level IFRS/US GAAP comparison.
28 Feb 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.
27 Nov 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'.
08 Jul 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.
26 Mar 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.
29 Jun 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.
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