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39 Resources for

international financial reporting standards

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Here Comes IFRS, a Whole New Accounting System: Executives may think they have a lot on their plate, but they soon will have to make room for one thing more -- a whole new accounting system. Indeed, the International Financial Reporting Standards (called "Eye for S") is about to become a big part of their...; Tags: Free trade, accounting, accounting system, Peter Galuszka, International Financial Reporting Standards; Blog posts 2008-04-08
Here Comes IFRS, a Whole New Accounting System: Here Comes IFRS, a Whole New Accounting SystemHere Comes the IFRSLike it or not we are in a global economy and if US companies are going to compete overseas (and file taxes and disclose financial data) they are going to have to use IFRS. If the SEC (read also...; Tags: Free trade, International Financial Reporting Standards, Here Comes IFRS, accounting system, accounting; Discussion threads 2008-04-09
Applying IFRS in the Pharmaceutical Sector: Companies in the pharmaceutical sector face a number of challenges in making the changes to IFRS. IFRS will have a significant impact on businesses across all industries. In the pharmaceutical industry, several major companies already reporting under IFRS will be joined by many others in 2005. Each brings a new...; Tags: Free trade, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, pharmaceutical company, corporate culture, industry, accounting; White papers
Managing the IFRS Project: Now It's Time for Action: In France, the real question is not whether to launch the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) project. Rather, it is how to manage the whole project and related sub-projects in order to stick to the tight deadlines and achieve objectives set by both European Union regulators and top...; Tags: Free trade, Protiviti, International Financial Reporting Standards, financial reporting, financial; White papers
Valuation Under international financial reporting standards: As stated at the beginning, the objective of this review was to present the facts on policies and practices adopted by companies and their disclosures, not to make judgments about them. Some of the differences discussed above may be merely cosmetic. However there would appear to be the need for...; Tags: Free trade, International Financial Reporting Standards, valuation; White papers 2007-03-26

IFRS - International Accounting in Switzerland: Switzerland has a long established and well developed three-pillar system for providing retirement, survivors' and disability benefits. The target of the first pillar, federal social security insurance, is to provide for the subsistence needs for all residents of Switzerland. The second pillar is the occupational benefit system BVG (Swiss pension...; Tags: Financial Planning, Operational accounting, Mercer, Switzerland, International Financial Reporting Standards, insurance, Social Security, accounting, benefit; White papers 2005-10-28
7 Reasons Why U.S. Finance Chiefs Need to Know About international financial reporting standards: International Financial Reporting Standards (IFRS) are the accounting rules all public companies in the European Union must follow, with another 100 countries either implementing or considering them. So why should this concern a U.S. company? This paper overviews seven good reasons. The Financial Accounting Standards Board in the U.S. (FASB)...; Tags: Free trade, Financial accounting, Bank of America Corp., International Financial Reporting Standards, Financial Accounting Standards Board, accounting; White papers 2005-10-01
The New Deal: Financial Services M&A in an IFRS Environment: The paper discusses International Financial Reporting Standards (IFRS) and their impact on financial services institutions and the users of their accounts. In the long run, the more revealing IFRS information will make it easier to judge whether a takeover has been a success or failure, and lead to more probing...; Tags: Free trade, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, financial; White papers 2005-07-01
international financial reporting standards: Illustrative Interim Consolidated Financial Statements 2005 - For First-Time Adopters of IFRS: International Accounting Standards (IAS) 34, Interim Financial Reporting, allows entities preparing interim financial reports under International Financial Reporting Standards (IFRS) the choice of presenting full IFRS financial statements or condensed financial information. The report, for condensed financial information included in IAS 34, presumes that the reporting entity has published full...; Tags: Free trade, Financial accounting, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, financial, financial statement; White papers 2005-06-30
IFRS 2 Sets Employee Stock Option Expensing Guidelines: The International Accounting Standards Board (IASB) recently introduced the International Financial Reporting Standards 2 (IFRS 2) which requires an option-pricing model be applied to employee stock options ESOs) to estimate their fair value at the grant date. IFRS 2 also requires that the fair value of employee-based compensation be reported...; Tags: Free trade, Stock Options & Grants, Stock options, Benefits, Aon Corp., International Financial Reporting Standards, employee stock option, income statement, compensation, income; White papers 2005-06-24
The Implications of IFRS for General Insurers: IFRS - Global Reporting Revolution: The paper discusses International Financial Reporting Standards (IFRS) and their impact on insurers and the users of their accounts. While many companies may believe that it is their counterparts on the life side that are most affected, IFRS has ushered in far-reaching new disclosure requirements that will intensify the spotlight...; Tags: Free trade, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, insurance company, risk management, insurance; White papers 2005-06-01
The Implications of IFRS for General Insurers: International Financial Reporting Standards (IFRS) went live in January 2005 and it is already clear that the new regime is leading to some significant changes. This paper discusses the impact of IFRS on the general insurance business. While many companies may believe that it is their counterparts on the life...; Tags: Free trade, Financial Planning, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, insurance, risk management; White papers 2005-06-01
IFRS - Property Industry: International Financial Reporting Standards (IFRS) have arrived and the business impact cannot be underestimated. IFRS affects taxation, investor relations, information systems, management information, capital structuring, and employee benefits. There continues to be a wall of money attracted to property from a range of investors including pension funds, institutions, high net...; Tags: Free trade, Ernst & Young LLP, International Financial Reporting Standards, employee benefit, investor relations, pension fund, information system, wall, industry; White papers 2005-06-01
Upfront: Waking Up to Global GAAP: International Financial Reporting Standards (IFRS) are rapidly gaining momentum worldwide. The paper highlights that U.S. companies need to bone up on international accounting standards if they want to remain competitive abroad and at home. Chief Financial Officers (CFOs) of U.S. companies must understand global Generally Accepted Accounting Principles (GAAP), because...; Tags: Free trade, Penton Media Inc., International Financial Reporting Standards, U.S. company, International Accounting Standard, GAAP, financial statement, accounting, financial; White papers 2005-06-01
Implementing international financial reporting standards (IFRS) in Russia: 25 Recommendations to Facilitate the Transition to IFRS: This paper presents the work of the Task Force in the form of 25 recommendations on short-term priorities for transition to IFRS in Russia. The goal is to improve corporate governance, which is now widely recognised as essential for the creation of sound companies, financial market integrity, and an attractive...; Tags: International Financial Reporting Standards, Goal, Transparency, Free Trade, Finance; White papers 2005-04-06
IFRS for UK Insurers: An Update on Key Technical Issues: International Financial Reporting Standards (IFRS) went live in January 2005 and it is already clear that the new regime is leading to some significant changes. This paper discusses many of the current technical issues that have arisen in implementing IFRS with insurance companies in the United Kingdom, illustrating some of...; Tags: Free trade, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, insurance company, U.K., insurance; White papers 2005-04-01
Preparing Financial Statements: New Zealand Equivalents to international financial reporting standards: This publication details the disclosure requirements for general purpose financial statements prepared by companies to International Financial Reporting Standards. It commences with a review of the objectives of financial reporting, as it is these that establish the purposes of financial reporting. The legislative requirements contained in the Financial Reporting Act...; Tags: Financial Planning, Financial accounting, Financial statements, Free trade, financial reporting, International Financial Reporting Standards, financial statement, financial; White papers 2005-03-10
Adoption of international financial reporting standards: This paper sets out how Australian Prudential Regulation Authority (APRA) proposes to address the prudential implications of a number of specific IFRS-related changes to Australian accounting standards. These are fair value measurement; non-accrual loans and deferred acquisition costs; Adoption of International Financial Reporting Standards / Prudential approach/I Fair value and...; Tags: Free trade, International Financial Reporting Standards, provisioning, accounting, acquisition, financial, benefit; White papers 2005-02-24
international financial reporting standards: Illustrative Corporate Consolidated Financial Statements 2004: This report provides a realistic set of financial statements for a corporate entity. Certain types of transaction have not been included as they are not relevant to the Group's operations. The example disclosures for some of these additional items have been included in the Appendices. It also provides an illustrative...; Tags: Financial statements, Financial Planning, Financial accounting, Free trade, PricewaterhouseCoopers Consulting, International Financial Reporting Standards, financial statement, financial, insurance, banking, manufacturing; White papers 2004-12-31
IFRS Requirements and the SAP Best Practices for IAS and IFRS Offering for Banks: This paper explores the use of an SAP solution that enables banks to create a transparent view of their results and post complex financial instruments, ultimately supporting and streamlining compliance with international standards. The SAP Best Practices for International Accounting Standards and International Financial Reporting Standards (SAP Best Practices for...; Tags: Free trade, International Financial Reporting Standards, SAP AG, best practice, International Accounting Standard, financial instrument, bank, compliance, financial; White papers 2004-12-03