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iGAAP

Deloitte’s suite of iGAAP 2018 manuals are the authoritative, up-to-date and trusted guides for prepares and auditors of financial statements.

The 2018 manuals cover IFRSs extant at 1 September 2017, including:

New guidance from IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty Over Income Tax Treatments.
Requirements of IFRS 9 Financial Instruments.

More information on the Deloitte manuals and details of how to order can be found here.

Related Publications

iGAAP 2017 — Volume A: A guide to IFRS reporting Image

iGAAP 2018 — Volume A: A guide to IFRS reporting

Jan 30, 2018

This two part volume covers all IFRSs other than those dealing exclusively with financial instruments. Guidance from expert authors focuses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and for their advisers.

iGAAP 2017 — Volume B: Financial Instruments – IFRS 9 and related Standards Image

iGAAP 2018 — Volume B: Financial instruments — IFRS 9 and related standards

Jan 30, 2018

Financial instruments are a hugely complex area, but this volume explains clearly the application of IFRS 9, effective from January 1, 2018, and related financial instruments standards. The text goes behind and beyond the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations, and examples of applying the classification and measurement, impairment, and hedge accounting requirements of IFRS 9 on the basis of real life scenarios.

iGAAP 2017 — Volume C: Financial Instruments – IAS 39 and related Standards Image

iGAAP 2018 — Volume C: Financial instruments — IAS 39 and related standards

Jan 30, 2018

Until IFRS 9 is required to be applied for annual reporting periods beginning on or after January 1, 2018, IAS 39 will continue to be widely used. For entities that are still applying IAS 39 and the related financial instruments standards, this volume provides in-depth coverage of practical issues likely to be encountered.

iGAAP 2017 — Volume D: IFRS disclosures in practice Image

iGAAP 2018 — Volume D: IFRS disclosures in practice

Jan 30, 2018

Sourced from IFRS accounts from around the world, this volume provides real-life, recent examples of good disclosure practice under IFRSs, including IFRS 7 disclosures on financial instruments. Available as an ebook only.

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Related Publications

iGAAP 2018 — Volume A: A guide to IFRS reporting

iGAAP 2018 — Volume B: Financial instruments — IFRS 9 and related standards

iGAAP 2018 — Volume C: Financial instruments — IAS 39 and related standards

iGAAP 2018 — Volume D: IFRS disclosures in practice

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Correction list for hyphenation