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This page allows you to access diverse financial information, International Financial Reporting Standards, free e-learning modules on IFRS and other valuable information that will be of use to you in order to perform your daily activities more efficiently.

A guide to IFRS 1 "First-time adoption of IFRS" implementation  
The main goal of IFRS 1 is to establish rules for the first-time adopters accordingly to IFRS. This guide is useful manual tool for those who apply IFRS for the first time.

(Language: Russian)

 

Model FS  
These model financial statements illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) for the year ended 31 December 2011 by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard. The model financial statements illustrate the impact of a number of new and revised Standards and Interpretations that are mandatorily effective on 1 January 2011. However, they do not illustrate the impact of early adoption of new and revised Standards and Interpretations that are not yet mandatorily effective on 1 January 2011 (e.g. IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

(Language: English, Russian)

 

Checklist 
The checklist summarizes the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 June 2011.

(Language: English)

 

IFRS in pocket 

Welcome to the 2011 edition of IFRS in Your Pocket, which provides an update of developments up to the first quarter of 2011. We address all of the same material which has made this publication an annual world-wide favourite: background information on the structure and working of the IASB; analysis of the use of IFRSs around the world; summaries of all current Standards and Interpretations; and up-to-date details of IASB and IFRIC agenda projects. It is the ideal guide for entities contemplating a move to IFRSs, as well as an update and refresher for everyone around the world already reporting under the IFRS framework.

(Language: English, Russian)

 

IAS PLUS
The IAS Plus website, maintained by Deloitte, provides the most comprehensive information on the Internet about international financial reporting. The site, which is totally free of charge, has a broad array of resources about the International Accounting Standards Board, International Financial Reporting Standards, and international accounting and auditing in general.

(Language: English, German, Spanish)

 

IFRS E-LEARNING
This web-site comprises high quality e-learning modules on IFRS which are available to download for free. Knowledge of IFRS is becoming more and more actual, especially taking into account that in Ukraine movement to IFRS is the subject of the nearest future. Is your company ready? 

(Language: English)

 

DELOITTE ACCOUNTING RESEARCH TOOL (DART) 
Is a comprehensive online library of accounting and financial disclosure literature. It includes material from the Financial Accounting Standards Board, Emerging Issues Task Force, and American Institute of Certified Public Accountants as well as SEC rules, regulations, forms and Deloitte interpretative guidance.

(Language: English)

 

 

Contacts

  • Yevgenia Nogovitsyna
    Yevgenia Nogovitsyna
    Senior Manager

 

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