05729cam a2200721 i 4500 ocn880147714 OCoLC 20171030101547.0 m o d cr ||||||||||| 140411s2014 enk ob 001 0 eng 2014014531 016747192 Uk 9781118644126 (epub) 1118644123 (epub) 9781118644188 (pdf) 1118644182 (pdf) 9781118924839 (electronic bk.) 1118924835 (electronic bk.) 9781118643792 1118643798 9781118643747 (paperback) 1118643747 (paperback) CHBIS 010442088 CHNEW 000691447 CHNEW 000691449 CHVBK 334090210 DEBBG BV042741333 NZ1 15592128 NZ1 15906900 AU@ 000058366563 DEBBG BV043396786 (OCoLC)880147714 (OCoLC)882264351 (OCoLC)961588243 (OCoLC)962646505 DLC eng rda pn DLC YDX N$T YDXCP DG1 CUI OCLCF UKMGB RECBK RRP OCLCO B24X7 STF COO OCLCO E7B VLB OCLCQ OCLCO DEBBG pcc MAIN HF5626 BUS 001010 bisacsh 657/.3 23 Weaver, Lisa, 1971- Managing the transition to IFRS-based financial reporting : a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS / Lisa Weaver. [electronic resource] Chichester, West Sussex, UK : Wiley, 2014. 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Introduction PART ONE: Understanding the Framework of Performing a Transition to IFRS-based Financial Reporting Chapter 1 International Financial Reporting in context 1.1 The Development of International Financial Reporting 1.2 The Regulatory Framework of IFRS Today 1.3 The Current Position on International Harmonisation of Financial Reporting 1.4 The Benefits and Impact of Moving to IFRS Chapter 2 The Conceptual Framework of IFRS, accounting policies and the presentation of financial statements 2.1 The Conceptual Framework 2.2 Developing Accounting Policies 2.3 The Presentation of Financial Statements 2.4 Fair Presentation, Going Concern and Interim Financial Statements Chapter 3 IFRS 1 -- First Time Adoption of IFRS 3.1 An introduction to IFRS 1 3.2 The date of transition to IFRS and the opening statement of financial position 3.3 Presentation and disclosure PART TWO: Planning and Implementing a Transition Project Chapter 4 Establishing the IFRS Transition Project 4.1 The benefit of experience 4.2 The project plan and key project members 4.3 Developing the project plan 4.4 The use of external advisors 4.5 The costs of the transition 4.6 Preparing an action plan Chapter 5 Assessing the Accounting Impacts of IFRS Transition 5.1 Conducting an initial impact assessment 5.2 Developing IFRS accounting policies 5.3. Potential changes to IFRS Chapter 6 Wider Transitional Issues -- Systems, Internal Audit and the Audit Committee, and Commercial Implications 6.1 Systems implications 6.2 Internal controls, internal audit and the audit committee 6.3 Evaluating the wider impacts Chapter 7 Training, Communication and Change Management 7.1 Education and internal communication 7.2 External communication and presentation of IFRS transition information 7.3 The presentation of IFRS 1 disclosures PART THREE: The Way Forward -- Developments in Selected Countries Chapter 8 The Transition to New UK GAAP 8.1 A background to the changes and outline of the new regime 8.2 Accounting and wider impacts of the transition 8.3 Transition planning issues Chapter 9 The Move Towards IFRS in the US and Selected Other Countries 9.1 The US and IFRS 9.2 IFRS in Brazil, Russia, India and China Appendix 1 IASB standards Appendix 2 Useful reference material and further reading Appendix 3 Summary of IFRS transition planning considerations Bibliography Index. This book focuses on both the accounting and non-accounting implications of IFRS transition, guiding the reader from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. It includes: a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements; case studies to illustrate best practices for moving to the new international standards; and a framework for planning and executing the entire IFRS transition project. -- Edited summary from book. Print version record and CIP data provided by publisher. Accounting Standards. Corporation reports. Financial statements Standards. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards. fast (OCoLC)fst00795458 Corporation reports. fast (OCoLC)fst00879751 Financial statements Standards. fast (OCoLC)fst00924803 Electronic books. Electronic books. Print version: Weaver, Lisa, 1971- Managing the transition to IFRS-based financial reporting. Hoboken : Wiley, 2014 9781118643747 (DLC) 2014007143 http://onlinelibrary.wiley.com/book/10.1002/9781118924839 Wiley Online Library ddc BK 207452 207452