White Papers: International Financial Reporting Standards (IFRS) |
Explore International Financial Reporting Standards (IFRS) from multiple perspectives – including financial reporting and beyond – in these publications.
IFRS Center of Excellence: A Shared Environment for IFRS Reporting
Financial reporting, standardization and savings.
IFRS in Your Pocket 2011
This guide can help you understand IFRS and how its standards are being adopted around the world.
IFRS: An Update for Boards and Audit Committees (Updated October 2010)
To help boards and audit committees stay current on this important and evolving topic, this publication addresses key questions and includes some practical guidance and updates.
A Closer Look at Share-based Payment Plans and IFRS
A publication exploring how U.S. GAAP and IFRS differ for share-based payment plans and how these differences may impact the organization. Access the PDF to learn more.
IFRS Survey Results 2009: Update on Views and Activities
Deloitte survey results indicate more companies are mobilizing around IFRS planning and transition activities. Access the report.
IFRS Roadmap: Planning a Safe, Economical Trip
With IFRS conversions underway in many countries, and pending in others, executives may flash back to Sarbanes-Oxley, with its rapid and often difficult implementation. Yet IFRS need not be a rerun and with proper planning now may be comparatively economical as well as beneficial to a business.
IFRS Survey 2009 for Private Companies
A Deloitte survey of private companies shows many respondents support separate accounting standards for private and public companies, yet a significant number of respondents are unaware of the IASB’s newly issued standard, IFRS for Small and Medium-Sized Entities. Access the report.
Financial Services Industry Responses to the SEC’s Proposed IFRS Roadmap
This publication provides a summary of public comments from the financial services industry, responding to questions posed by the Securities and Exchange Commission (SEC).
IFRS Survey Results 2009: Current issues
According to a recent Deloitte survey, many financial executives are showing support for decisive SEC action in finalizing its proposed IFRS roadmap. Learn more and access the report.
Making History: A Look at a Move to IAS 37 from the Longstanding FAS 5 and its Effect on Buy-Sell Transactions
This Deloitte FAS publication provides key IFRS considerations for companies entering into buy-sell transactions.
Addressing the Complexities of IFRS: Considerations for the People Related Challenges of Conversion
IFRS transition activities are not limited to the realm of accounting and financial reporting. This publication outlines human resource considerations for leaders in charge of IFRS initiatives.
IFRS Conversion: Front Burner or Back Burner?
Part of the Deloitte Debate series, this publication explores the question: Should you start preparing for a conversion to IFRS now – or hold off until the downturn dust settles?
IFRS: What It Means for Private Company Reporting
This report discusses the movement toward International Financial Reporting Standards (IFRS) and its implications for private company financial reporting in the United States.
IFRS Survey Results 2009
A Deloitte survey looks at how companies perceive the Securities and Exchange Commission's proposed IFRS roadmap, and how companies are approaching IFRS today. Access survey results.
IFRS Considerations for Audit Committees
This publication is designed to assist audit committee members in preparing for meaningful and effective conversations about IFRS.
Comparison of IFRS and U.S. GAAP
This guide presents some of the key differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP).
Buckle Up (On the Road to IFRS)
The 11th book in our “Straight Talk” series helps executives understand the implications of IFRS and their role in addressing the associated changes. The publication also offers practical suggestions to help companies navigate through these important issues.
M&A Insights: The Move to IFRS
This M&A Insights issue, “The Move to IFRS — What Buyers (and Sellers) Should Know,” discusses key differences and implications between the standards with respect to structuring and modeling of deals for both corporate and financial investors.
Global Tax Implications of International Financial Reporting Standards
This publication discusses global tax planning issues related to IFRS that multinationals should consider now.
IFRS for U.S. Companies: Planning for Adoption
This publication provides an overview of key IFRS considerations, includes practical steps for U.S. executives, and addresses key questions for U.S. companies.
Business Combinations and Changes in Ownership Interests
A Guide to the Revised IFRS 3 and International Accounting Standard (IAS) 27.
IFRS and Tax Implications
This report discusses the tax accounting, planning, and operational aspects of IFRS.
International Financial Reporting Standards for U.S. Companies: Implications of an Accelerating Global Trend
This straightforward publication cuts through the hype and confusion around IFRS and addresses key questions for U.S. companies
Deloitte Comment Letter: SEC Concept Release on U.S. Issuers and IFRS
Deloitte comments on the concept release, Allowing U.S. Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards, issued by the Securities and Exchange Commission (SEC).
IFRS: The Statutory Reporting Opportunity
IFRS has replaced local GAAP for statutory reporting in many countries. Most countries have adopted IFRS either fully, partially, or optionally. As it stands, IFRS is more complex and restrictive than local GAAP used to be. This presents new risks and significant opportunities for multinational corporations.
Deloitte Guide to IFRS 2: Share-Based Payment
This guide explains the detailed provisions of IFRS 2. It also deals with the standards' application in many practical situations.
Deloitte Guide to IFRS 5: Assets Held for Sale and Discontinued Operations
This guide provides detailed summaries and explanations of the requirements of IFRS 5. It also includes supplementary guidance and examples based on Deloitte's experience with the standards.
Interim Financial Reporting: A Guide to IAS 34
This guide prescribes the minimum content for an interim financial report, and the principles for recognition and measurement in complete and condensed financial statements for an interim period.
Industry Publications
The Path to IFRS Conversion: Considerations for the Banking and Capital Markets Industry
Learn more about IFRS issues for the banking and capital markets industry in this publication, “The Path to IFRS Conversion: Considerations for the Banking and Capital Markets Industry.
IFRS Considerations for Consumer Products
More consumer products companies are asking key questions about what IFRS means for them. This publication outlines important industry-specific considerations for executives in the consumer products industry.
IFRS Considerations for Power & Utilities
This publication provides practical industry insights on developing a roadmap for IFRS implementation in the power and utilities industry.
IFRS for Investment Funds: More Than Just Accounting and Reporting
This publication provides an overview of IFRS and includes considerations for executives in the investment management industry to factor into their IFRS planning.
The Path to IFRS: Considerations for the Shipping Industry
What do executives in the shipping industry need to know about IFRS? Read this industry publication to learn more about the implications of IFRS on the organization.
IFRS in Tourism, Hospitality, and Leisure: More Than Just Accounting
As full acceptance of International Financial Reporting Standards (IFRS) in the U.S. nears, developing a plan around IFRS implementation is becoming increasingly important for hospitality companies to effectively position themselves for the future.
Ascending to New Heights with IFRS: A Look at Accounting Changes and Beyond for the Process & Industrial Products Industry
Learn more about how to address IFRS in the process and industrial products industry.
IFRS Considerations for the Technology Industry
This new publication “International Financial Reporting Standards Considerations for the Technology Industry” provides practical industry insights for executives and addresses IFRS questions.
International Financial Reporting Standards: Considerations for the Retail Industry
As acceptance of IFRS in the United States becomes imminent, more retail companies are asking what the standards mean for them. How does IFRS affect my company? What events would influence my company’s pace of IFRS adoption? What obstacles might we need to consider?
IFRS Considerations for the Automotive Industry
Automotive executives may be asking: What impact will IFRS have on my company and industry? What triggering events would compel us to move more quickly to adopt IFRS? What obstacles might stand in our way?
IFRS in the Aerospace & Defense (A&D) Industry
A&D companies are reaching beyond their domestic markets to become true global companies with customers, manufacturing, suppliers, strategic alliances, and joint ventures around the world. With globalization, more A&D executives are facing questions about IFRS and considering how to respond effectively.
IFRS Considerations for the Oil and Gas Industry
As acceptance of IFRS in the United States becomes imminent, more oil and gas companies are asking questions about what the standards mean for them. This publication provides practical insights on IFRS for the oil and gas industry.
IFRS in Real Estate
This publication, “IFRS in Real Estate: More Than Just Accounting and Reporting,” provides practical industry insights on IFRS for real estate executives.
The IFRS Journey in Insurance
By taking a proactive approach to understanding the impact of IFRS implementation on key business strategies, insurers can avoid the risk of being unprepared for the industry-wide shift while seizing on emerging opportunities for differentiation from competition.
To learn more about IFRS, Generally Accepted Accounting Principles vs. IFRS, international accounting developments and financial services, visit www.deloitte.com/us/IFRS
As used in this document, ‘Deloitte’ means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.
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