rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Managing the transition to IFRS-based financial reporting
    sub title: a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS
  name:
    name part: Weaver, Lisa
    name part: 1971-
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: enk
    date issued: 2014
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource.
  abstract: This 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. --
  table of contents: Introduction 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 wid…
  note: Lisa Weaver.
  note: Includes bibliographical references and index.
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Corporation reports
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Accounting
    topic: Financial
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Corporation reports
  subject:
    topic: Financial statements
    topic: Standards
  classification: HF5626
  classification: 657/.3
  related item:
    title info:
      title: Managing the transition to IFRS-based financial reporting
    name:
      name part: Weaver, Lisa, 1971-
    origin info:
      publisher: Hoboken : Wiley, 2014
    identifier: (DLC) 2014007143
  identifier: 9781118644126
  identifier: 1118644123
  identifier: 9781118644188
  identifier: 1118644182
  identifier: 9781118924839
  identifier: 1118924835
  identifier: 9781118643792
  identifier: 1118643798
  identifier: 9781118643747
  identifier: 1118643747
  identifier: 2014014531
  identifier: https://doi.org/10.1002/9781118924839
  record info:
    record content source: DLC
    record creation date: 140411
    record change date: 20170124072346.7
    record identifier: ocn880147714
    language of cataloging:
      language term: eng