Deloitte's iGAAP 2010–A Guide to IFRS Reporting
03 Feb 2010
Deloitte has published iGAAP 2010–A Guide to IFRS Reporting.
This 2,918-page book sets out comprehensive guidance for entities reporting under IFRSs. The Guide:
- focuses on the practical issues faced by reporting entities;
- explains clearly the requirements of IFRSs;
- adds interpretation and commentary where IFRSs are silent, ambiguous or unclear; and
- provides many illustrative examples.
- IFRS 6 Exploration for and Evaluation of Mineral Resources;
- the revised version of IFRS 1 First-time Adoption of International Financial Reporting Standards (November 2008);
- the amendment to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009);
- the amendment to IFRS 7 Improving Disclosures about Financial Instruments (March 2009);
- the amendment to IAS 39 Eligible Hedged Items (July 2008);
- the amendments to IAS 39 and IFRS 7 Reclassification of Financial Assets (October 2008);
- the amendments to IFRIC 9 and IAS 39 Embedded Derivatives (March 2009);
- Improvements to IFRSs issued in April 2009;
- IFRIC 17 Distributions of Non-cash Assets to Owners;
- IFRIC 18 Transfers of Assets from Customers; and
- additional examples and guidance on issues arising in practice.