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) *
Copyright © 2009 Deloitte Development LLC. All rights reserved. About Deloitte US.