This factsheet is designed to assist those adopting, or considering adopting, IFRS for the first time. It considers the implications of moving to IFRS and provides practical tips on how to manage the process.
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).
Looking for the synopsis? Our IFRS 1 summary and timeline features information on current proposals and a timeline of IASB updates.
These resources are available exclusively to Corporate Reporting Faculty subscribers, ICAEW members and students.
IFRIC 12 Service Concession Arrangements
Accounting guidance for arrangements where a contract is granted for the supply of public services such as roads.
UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Our FRS 101 page gives more information on which entities qualify and the criteria to be met.
These resources are available exclusively to Corporate Reporting Faculty subscribers, ICAEW members and students.
The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.
This factsheet is designed to assist those adopting, or considering adopting, IFRS Accounting Standards (IFRS) for the first time. It considers the implications of moving to IFRS and provides practical tips on how to manage the process.
This factsheet highlights new and modified requirements and includes practical tips on the implications of the changes.
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Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 1.
A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This chapter discusses IFRS 1.
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Overviews of each international accounting standard, with a history and timeline of key events and amendments.
Detailed guide on interpreting and implementing IFRS, with illustrative examples and extracts from financial statements. The manual is available online (free registration required) as part of EY Atlas Client Edition.