Deloitte i GAAP 2012 A guide to IFRS reporting :Volume A part 1 & 2

Deloitte i GAAP 2012 A guide to IFRS reporting :Volume A part 1 & 2

Deloitte's iGAAP 2012 — A Guide to IFRS reporting provides guidance on a range of issues with analysis of key considerations for reporting entities coupled with clear and unambiguous explanation of IFRS requirements. The guide provides insight into how complex practical issues should be resolved and illustrative examples to demonstrate how the standards work in practice. New material includes: IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities IFRS 13 Fair Value Measurement IFRIC 12 Service Concession Arrangements Practice Statement Management Commentary which sets out a non-binding framework for the presentation of management commentary to accompany IFRS financial statements. First two chapters of the IASB’s Conceptual Framework for Financial Reporting issued in September 2010 — Chapter 1 The objective of general purpose financial reporting and Chapter 3 Qualitative characteristics of useful financial information. Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards Amendments to IAS 12 Income Taxes Amendments to IAS 1 Presentation of Financial Statements A revised version of IAS 19 Employee Benefits

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