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Deloitte Guide: First-time Adoption of IFRSs
A guide to IFRS 1

First-time Adoption – A Guide to International Financial Reporting Standards (IFRS) 1 (pdf)* deals with first-time adoption issues related to the stable platform IFRSs, with focus on 2005 adopters.
The booklet includes:

•  A summary of IFRS 1
•  Specific issues related to first-time adoption
•  Questions and responses
•  A disclosure checklist.
•  A large number of illustrative examples

Read the full guide. (pdf) *

*The page will launch a new browser window to the IAS Plus Web site.
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Last Updated: May 8, 2008
Source: Deloitte LLP - United States (English)

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