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007			cr |||||||||||
008			140411s2014 enk ob 001 0 eng
010			_a 2014014531
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016	7		_a016747192 _2Uk
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020			_a9781118644126 _q(epub)
020			_a1118644123 _q(epub)
020			_a9781118644188 _q(pdf)
020			_a1118644182 _q(pdf)
020			_a9781118924839 _q(electronic bk.)
020			_a1118924835 _q(electronic bk.)
020			_a9781118643792
020			_a1118643798
020			_z9781118643747 _q(paperback)
020			_z1118643747 _q(paperback)
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035			_a(OCoLC)880147714 _z(OCoLC)882264351 _z(OCoLC)961588243 _z(OCoLC)962646505
042			_apcc
050	0	0	_aHF5626
072		7	_aBUS _x001010 _2bisacsh
082	0	0	_a657/.3 _223
049			_aMAIN
100	1		_aWeaver, Lisa, _d1971-
245	1	0	_aManaging the transition to IFRS-based financial reporting : _ba practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS / _cLisa Weaver.
264		1	_aChichester, West Sussex, UK : _bWiley, _c2014.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
504			_aIncludes bibliographical references and index.
588	0		_aPrint version record and CIP data provided by publisher.
505	0		_aIntroduction 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.
520			_aThis 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. -- _cEdited summary from book.
650		0	_aAccounting _xStandards.
650		0	_aCorporation reports.
650		0	_aFinancial statements _xStandards.
650		7	_aBUSINESS & ECONOMICS _xAccounting _xFinancial. _2bisacsh
650		7	_aAccounting _xStandards. _2fast _0(OCoLC)fst00795458
650		7	_aCorporation reports. _2fast _0(OCoLC)fst00879751
650		7	_aFinancial statements _xStandards. _2fast _0(OCoLC)fst00924803
655		4	_aElectronic books.
655		0	_aElectronic books.
776	0	8	_iPrint version: _aWeaver, Lisa, 1971- _tManaging the transition to IFRS-based financial reporting. _dHoboken : Wiley, 2014 _z9781118643747 _w(DLC) 2014007143
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118924839 _zWiley Online Library
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