IFRS 1 Praxisratgeber - IAS Plus

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DELOITTE TOUCHE TO January 2004
Special Edition
DELOITTE TOUCHE IASB Publishes Thirteen Revised Standards
TOHMATSU GLOBAL IAS
LEADERSHIP TEAM December 2003 saw the publication in final form of thirteen revised
International Accounting Standards (IASs) arising out of the “improvements
IAS GLOBAL OFFICE project”. These are:
Global IAS Leader:
IAS 1 Presentation of Financial Statements
Ken Wild,
IAS 2 Inventories
kwild@deloitte.co.uk IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Balance Sheet Date
IAS CENTRES OF
IAS 16 Property, Plant and Equipment
EXCELLENCE
IAS 17 Leases
IAS 21 The Effects of Changes in Foreign Exchange Rates
Americas:
IAS 24 Related Party Disclosures
D. J. Gannon,
IAS 27 Consolidated and Separate Financial Statements
iasplusamericas@
IAS 28 Investments in Associates
deloitte.com
IAS 31 Interests in Joint Ventures
IAS 33 Earnings per Share
Asia-Pacific:
IAS 40 Investment Property
Stephen Taylor,
iasplus@deloitte.com.hk
The publication of the final improvements document also withdraws IAS 15
Information Reflecting the Effects of Changing Prices. In addition to changes
Europe-Africa:
to the above standards, there have been consequential amendments to other
IASs and revisions to IAS 32 Financial Instruments: Disclosure and
JOHANNESBURG –
Presentation, and IAS 39 Financial Instruments: Recognition and
Graeme Berry,
Measurement.
iasplus@deloitte.co.za
COPENHAGEN –
Stig Enevoldsen,
dk_iasplus@deloitte.dk
LONDON –
Veronica Poole,
iasplus@deloitte.co.uk
PARIS –
Laurence Rivat,
iasplus@deloitte.fr
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© 2004 Deloitte Touche Tohmatsu
All rights reserved.
All of the revised standards apply to periods beginning on or after 1 January
2005 with earlier adoption encouraged. From the perspective of those
companies that are required to (or elect to) adopt International Financial
Reporting Standards (IFRSs) for the first time in its December 2005 financial
statements, these will be the standards that will apply on first time adoption
under IFRS 1.
Publication of the revised standards is a major step towards achieving the
“stable platform” of standards that the IASB is committed to finalising by the
end of March 2004 for 2005 first-time adopters. For 2005 first-time adopters,
the IASB has also stated that we will see final standards on the following
subjects:
share-based payments;
business combinations (with revisions to IAS 36 Impairment of Assets
and IAS 38 Intangible Assets);
disposal of non-current assets and presentation of discontinued
operations (which will supersede IAS 35 Discontinuing Operations);
an interim standard on accounting for insurance contracts;
an amendment to IAS 39 dealing with macro hedging; and
an interim standard for extractive industries.
Additionally, the IFRIC has issued four exposure drafts that could be
finalised during 2004. It does not appear that final Interpretations will be
available by 31 March 2004, and therefore there is some doubt that their
effective dates will be prior to 1 January 2006.
Grundlagen und wesentliche Unterschiede zum
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Ein Leitfaden für die Praxis
2., überarbeitete Auflage
IFRS 1 – Praxisratgeber
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Rechnungslegung nach IFRS
Rechnungslegung nach IFRS – Grundlagen und wesentliche
Unterschiede zum deutschen Bilanzrecht
Publikation in Zusammenarbeit mit dem F.A.Z.-Institut.
Diese Publikation bietet Ihnen einen Überblick über
sämtliche IFRS der „Stable Platform“, Anwendungshinweise
zur Umstellung auf IFRS, inklusive der wesentlichen
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HGB.
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