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IFRIC 2, Members’ Shares in Cooperative Entities and Similar Instruments
IFRIC 4, Determining Whether an Arrangement Contains a Lease
IFRIC 5, Rights to Interests Arising from Decommissioning Activities, Restoration and Environmental Funds
IFRIC 6, Liabilities Arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
IFRIC 7, Applying the Restatement Approach under IAS 29, “Financial Reporting in Hyperinflationary Economies”
IFRIC 9, Reassessment of Embedded Derivatives
IFRIC 10, Interim Financial Reporting and Impairment
IFRIC 11, IFRS 2—Group and Treasury Share Transactions
IFRIC 12, Service Concession Arrangements
IFRIC 13, Customer Loyalty Programs
IFRIC 14, IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements, and Their Interaction
IFRIC 15, Agreements for the Construction of Real Estate
IFRIC 17, Distributions of Noncash Assets to Owners
IFRIC 18, Transfers of Assets from Customers
IFRS (International Financial Reporting Standards). See also under individual IFRS
about
adoption of
exceptions to global recognition of
first-time adopters of. See IFRS 1, First-Time Adoption of International Financial Reporting Standards
global acceptance of
IFRS issued by IASB to December 31, 2009, list of
need for common standards
and US Financial Accounting Standards Board (FASB)
and US GAAP
IFRS 1, First-Time Adoption of International Financial Reporting Standards
accounting policies
adjustments required, opening statement of financial position
associates, assets and liabilities of
associates, investments in
background
borrowing costs
business combinations
case studies
corridor approach
cumulative translation differences
current version of IFRS
date of transition to IFRS
decommissioning liabilities included in cost of property, plant, and equipment
deemed cost
disclosures
effective date
employee benefits
exceptions to first-time adopter rule
exemptions allowed from other IFRS
fair value
financial assets
financial instruments
financial statement example
first IFRS financial statements
first-time adopters
and IFRIC 1, Changes in Existing Decommissioning, Restoration, and Similar Liabilities
and IFRIC 12, Service Concession Arrangements
and IFRIC 18, Transfers of Assets from Customers
insurance contracts
intangible assets
interim reports
joint ventures, assets and liabilities of
jointly controlled entities, investments in
key terms defined
leases
oil and gas assets
opening statement of financial position
presentation
previous GAAP
reporting date
reporting period
retrospective application of other IFRS
retrospective application of other IFRS, exceptions to
revaluation