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The authors from Deloitte have a wealth of IFRS financial reporting experience. They have produced a practical working guide that explains the latest global IFRS thinking. The resulting guidance is therefore a comprehensive and practical reference work for all preparers and users of IFRS financial statements and their advisers.
This edition of Deloitte's iGAAP 2018:
This edition of Deloitte's iGAAP 2018 sets out comprehensive guidance and is the ideal one-stop shop for entities reporting under International Financial Reporting Standards (IFRS) and for those considering whether to move to IFRS in the near future.
iGAAP 2018 is broken down into four separate volumes.
- Volume A – A guide to IFRS reporting
This volume of the manual covers all IFRSs other than those dealing exclusively with financial instruments, which are addressed in Volume B (for entities that have adopted IFRS 9 Financial Instruments) and Volume C (for entities that have not yet adopted IFRS 9). It includes guidance on the application of the most recent Standards and Interpretations from the IASB, including IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty over Income Tax Treatments, which will affect many entities. It also includes a high-level summary of the principal requirements of IFRS 17 Insurance Contracts.
- Volume B – Financial Instruments – IFRS 9 and related Standards
This volume will be of considerable value to preparers who are already applying IFRS 9 and to those that are planning their move to IFRS 9; it will also be useful to other interested parties trying to gain a better understanding of the impact of IFRS 9. The text goes beyond and behind the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples. These enable the reader to gain a sound understanding of the Standards covered and an appreciation of the practical issues likely to be encountered in their implementation. This edition includes new interpretations and examples of applying the classification and measurement, impairment and hedge accounting requirements of IFRS 9 based on real life scenarios.
- Volume C – Financial Instruments – IAS 39 and related Standards
This volume covers all the requirements of IAS 39 that precede IFRS 9. It will therefore be of considerable value to preparers who continue to apply IAS 39 and other interested parties trying to gain a better understanding of IFRSs dealing with financial instruments.
- Volume D: IFRS disclosures in practice
Sourced from IFRS accounts from around the world, this volume provides real-life, recent examples of good disclosure practice under IFRSs, including IFRS 7 disclosures on financial instruments. Available as an ebook only.