IAS and IFRS

Summary of IFRS 1 Objective IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an...

Summary of IFRS 2 In June 2007, the Deloitte IFRS Global Office published an updated version of our IAS Plus Guide to IFRS 2 Share-base...

Summary of IFRS 4 Background IFRS 4 is the first guidance from the IASB on accounting for insurance contracts – but not the last. A c...

Summary of IAS 26 Objective of IAS 26 The objective of IAS 26 is to specify measurement and disclosure principles for the reports o...

Summary of IFRS 5 Background IFRS 5 achieves substantial convergence with the requirements of US SFAS 144 Accounting for the Impair...