Pages: 318 (79292 mots) Publié le: 1 janvier 2011
- 0913:6317 /;645

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This guide is one of a series of publications and other resources intended to assist users in understanding International Financial Reporting Standards. These include: International Accounting Standards: A Guide to Preparing Accounts InternationalFinancial Reporting Standards - Model Financial Statements and Checklist IAS in your Pocket 3rd Edition. Written by Deloitte & Touche, United Kingdom. Published by ABG Professional Information: www.abgweb.com Model financial statements and presentation and disclosure checklist prepared under International Financial Reporting Standards.

2nd Edition. An 80-page pocket-sized guide with summariesof all IASB Standards and Interpretations, updates on agenda projects, and other useful IASB-related information. A quarterly newsletter on recent developments in International Financial Reporting Standards and accounting updates for individual countries. To subscribe, visit our IAS Plus website. Our IAS Plus website provides up-to-date news on IASB developments, as well as summaries ofInternational Financial Reporting Standards and Interpretations, and reference materials for download. Related summaries, guidance, examples, and US GAAP comparisons.

IAS Plus Newsletter


Financial Instruments - Applying IAS 32 and IAS 39 GAAP Differences in your Pocket: IAS and US GAAP GAAP Differences in your Pocket: IAS and GAAP in the People's Republic of China

This 20-pagebooklet identifies and explains 81 differences between International Financial Reporting Standards and US GAAP. This 32-page booklet identifies and explains 108 differences between International Financial Reporting Standards and Chinese GAAP.

©2002 Deloitte Touche Tohmatsu All rights reserved Printed in Hong Kong HK064-02 The information in this publication is written in general terms. It isintended as a guide only and the application of its contents to specific situations will depend on the particular circumstances involved. It should not be applied to a specific situation without appropriate professional advice. This publication should not be relied on as a substitute for such professional advice. The partners and managers of Deloitte Touche Tohmatsu will be pleased to advise you.While all reasonable care has been taken in the preparation of this publication, neither Deloitte Touche Tohmatsu, nor any of its offices, partners or employees, accept any responsibility for any errors it might contain, whether caused by negligence or otherwise, or for any loss, howsoever caused, incurred by any person as a result of relying on it.


Since the publicationof the second edition of this guide, the restructured International Accounting Standards Board (IASB) has clearly indicated its intention to take international standard setting to a new level. It has issued a number of exposure drafts to amend standards previously issued by the International Accounting Standards Committee (IASC) and has issued exposure drafts on topics previously uncovered. Indoing this it has indicated that it will not shy away from its reponsibilities and has evidenced this by including the controversial topic of Share-based Payment on its agenda. It has also clearly indicated that it wishes to be seen as a different body from its predecessor by changing the name of new standards it issues to International Financial Reporting Standards (IFRS). Globally, thousands ofcompanies will be moving to IFRS as their primary basis of financial reporting over the next several years. In Europe, for example, the European Commission recently issued a regulation that, with a few exceptions, requires all publicly listed companies domiciled within the European Union to prepare their consolidated financial statements in accordance with IFRS from 2005. This requirement will...
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