Company Valuation Under IFRS : Interpreting and Forecasting ...

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Appendices IFRS in Emerging Economics Jurisdiction IFRSs mandatory? Comments on use (if any) Armenia Yes Azerbaijan No Required for banks and from 2008 IFRS permitted Bahrain Yes Belarus No Required for banks and from 2008 IFRS permitted Bosnia and Herzegovina Yes Mandatory for all large and medium sized companies Botswana Yes Bulgaria Yes As adopted by the EU China Broadly Largely IFRS compliant. See list of differences between IFRS and Chinese accounting standards below Cote D'Ivoire (Ivory Coast) Yes Croatia (Hrvatska) Broadly Legally only translated IFRS standards are mandatory. Therefore some more recent standards may not be required Cyprus Yes As adopted by the EU Czech Republic Yes As adopted by the EU Dubai - UAE Yes IFRS required for all banks – listed or unlisted Egypt Yes Estonia Yes As adopted by the EU Georgia Yes Iceland Yes As adopted by the EU India No India has announced a plan to adopt IFRSs as Indian Financial Reporting Standards effective 2011 Indonesia No Iran No Israel Yes Not required for banks Jordan Yes Kazakhstan Yes Kenya Yes Korea (South) No Korea has announced a plan to adopt IFRSs as Korean Financial Reporting Standards effective 2011, with early adoption permitted starting 2009 Kuwait Yes Kyrgyzstan Yes 391
Company valuation under IFRS Jurisdiction IFRSs mandatory? Comments on use (if any) Laos No IFRS is permitted so check if used Latvia Yes As adopted by the EU Lesotho No IFRS is permitted so check if used Lithuania Yes As adopted by the EU Macedonia Yes Malaysia No Moldova No Montenegro Yes Morocco No Listed companies other than banks and financial institutions may choose IFRSs or Moroccan GAAP. Banks/financial institutions must use Moroccan GAAP Namibia Yes Niger No Oman Yes Pakistan No Poland Yes As adopted by the EU Qatar Yes Romania Yes As adopted by the EU Russian Federation Yes Only for banks at present. Full transition to IFRS is delayed and expected to take place from 2011 Saudi Arabia No Serbia (Republic of) Yes Slovenia Yes As adopted by the EU Slovak Republic Yes As adopted by the EU South Africa Yes Syria No Tajikistan Yes Tunisia No Turkey Yes Uganda No IFRS permitted, check which rules are used on a company by company basis Ukraine Yes United Arab Emirates Yes Uzbekistan No Vietnam No Zambia No IFRS permitted, check which rules are used on a company by company basis 392
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Company valuation IFRS under Interp
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HARRIMAN HOUSE LTD 3A Penns Road Pe
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Contents Index of exhibits About th
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Index of exhibits Chapter One 1.1 C
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Index of exhibits 4.28 Capitalising
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About the authors Nick Antill: Sinc
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Company valuation under IFRS Most q
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Company valuation under IFRS Chapte
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Acknowledgments The authors have be
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Company valuation under IFRS Are th
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Company valuation under IFRS In add
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Company valuation under IFRS The sa
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Company valuation under IFRS Furthe
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Company valuation under IFRS Our pr
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Company valuation under IFRS Sadly,
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Company valuation under IFRS Exhibi
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Company valuation under IFRS would
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Company valuation under IFRS the ea
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Company valuation under IFRS One ad
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Company valuation under IFRS To spe
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Company valuation under IFRS 2. Div
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Company valuation under IFRS This w
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Company valuation under IFRS portfo
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Company valuation under IFRS portfo
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Company valuation under IFRS premiu
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Company valuation under IFRS K E =R
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Company valuation under IFRS 5. Bui
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Company valuation under IFRS depend
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Company valuation under IFRS The ta
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Company valuation under IFRS 1. We
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Company valuation under IFRS The AP
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Company valuation under IFRS averag
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Company valuation under IFRS 6. Tim
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Company valuation under IFRS 2. Est
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Company valuation under IFRS Equity
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Company valuation under IFRS 8. Int
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Company valuation under IFRS 7. Is
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Company valuation under IFRS 1. IRR
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Company valuation under IFRS In thi
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Company valuation under IFRS 3. For
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Company valuation under IFRS Chart
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Company valuation under IFRS Someth
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Company valuation under IFRS Notwit
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Company valuation under IFRS produc
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Company valuation under IFRS perfor
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Company valuation under IFRS 1.3 US
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Company valuation under IFRS guaran
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Company valuation under IFRS 1.5 Ca
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Company valuation under IFRS The va
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Company valuation under IFRS The pr
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Company valuation under IFRS 4.2 Wh
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Company valuation under IFRS The ca
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Company valuation under IFRS Gains
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Company valuation under IFRS Soluti
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Company valuation under IFRS • IA
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Company valuation under IFRS Exampl
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Company valuation under IFRS 5.5 Im
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Company valuation under IFRS physic
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Company valuation under IFRS • Re
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Company valuation under IFRS 1. For
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Company valuation under IFRS Exampl
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Company valuation under IFRS Deriva
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Company valuation under IFRS 2. It
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Company valuation under IFRS Most a
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Company valuation under IFRS The di
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Company valuation under IFRS 8.5 Im
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Company valuation under IFRS 9.2 Wh
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Company valuation under IFRS In man
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Company valuation under IFRS balanc
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Chapter Five Valuing a company Pull
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Chapter Five - Valuing a company Ex
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Chapter Five - Valuing a company 3.
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Chapter Five - Valuing a company an
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Chapter Five - Valuing a company gu
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Chapter Five - Valuing a company To
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Chapter Five - Valuing a company Be
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Chapter Five - Valuing a company (S
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Chapter Five - Valuing a company Pe
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Chapter Five - Valuing a company Ba
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Chapter Five - Valuing a company gr
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Chapter Five - Valuing a company fo
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Company valuation under IFRS • Th
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Company valuation under IFRS explic
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Company valuation under IFRS 2. CCA
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Company valuation under IFRS 5. Nom
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Company valuation under IFRS The fi
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Company valuation under IFRS IRR of
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Company valuation under IFRS 1.4.7
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Company valuation under IFRS knew t
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Company valuation under IFRS to tra
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Company valuation under IFRS of it
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Company valuation under IFRS This a
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Company valuation under IFRS 4. ROC
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Company valuation under IFRS Costs
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Company valuation under IFRS 2. The
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Company valuation under IFRS 1. The
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Company valuation under IFRS Securi
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Company valuation under IFRS Regula
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Company valuation under IFRS Perpet
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Company valuation under IFRS Tier 3
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Company valuation under IFRS 3. Com
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Company valuation under IFRS 7. Com
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Company valuation under IFRS Turnin
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Company valuation under IFRS costs
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Company valuation under IFRS 2. If
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Company valuation under IFRS The ma
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Company valuation under IFRS 4.2 Re
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Company valuation under IFRS • Pr
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Company valuation under IFRS The re
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Company valuation under IFRS 3. Sun
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Company valuation under IFRS 10. Su
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Company valuation under IFRS How ca
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Company valuation under IFRS techni
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Company valuation under IFRS Under
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Company valuation under IFRS assump
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Company valuation under IFRS 4. Leg
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Company valuation under IFRS busine
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Company valuation under IFRS Model
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Company valuation under IFRS capita
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Page 368 and 369: Chapter Seven An introduction to co
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Page 404 and 405: Chapter Eight Conclusions and conti
Page 406 and 407: Chapter Eight - Conclusions and con
Page 408 and 409: Chapter Eight - Conclusions and con
Page 410 and 411: Further reading Introduction This b
Page 412: Further reading Difficult sectors T
Page 415: Company valuation under IFRS IAS 26
Page 419 and 420: Company valuation under IFRS Analys
Page 421 and 422: Company valuation under IFRS 5. Lev
Page 424 and 425: Index A Accrual 14-15, 90, 99, 106,
Page 426 and 427: Index E Earned premiums 301-303, 32
Page 428 and 429: Index J Joint venture 354 L Leases
Page 430 and 431: Index Regulatory capital 274, 281,
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Company Valuation Under IFRS : Interpreting and Forecasting ...

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