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iGAAP 2013 - A guide to IFRS reporting

Publish date: 20 December 2012

The latest edition in Deloitte's iGAAP series has been released. 'iGAAP 2013 — A guide to IFRS reporting' sets out comprehensive guidance by (1) focusing on the practical issues faced by reporting entities, (2) explaining clearly the requirements of IFRSs, (3) adding interpretation and commentary when IFRSs are silent, ambiguous or unclear and (4) providing many illustrative examples.

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
  • the revised versions of IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures issued as a consequence of IFRSs 10 to 12
  • the revised version of IAS 19 Employee Benefits
  • the amendments to IFRSs 10, 11 and 12, Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (June 2012)
  • Annual Improvements to IFRSs: 2009-2011 Cycle (May 2012)
  • the amendment to IFRS 1, Government Loans (March 2012)
  • additional examples and guidance on issues arising in practice

Orders for Deloitte's iGAAP 2013 guides may be placed via

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