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IFRS financial statements—Best practices in presentation and disclosure 2012/2013


IFRS financial statements—Best practices in presentation and disclosure 2012/2013 (formerly IFRS accounting trends & techniques) gives you relevant and useful presentation and disclosure examples. This invaluable resource provides the most comprehensive set of disclosure examples.  Drawing from a carefully selected pool of 175 IFRS companies from 45 countries across various industries, this edition offers a multitude of high quality disclosure examples directly from such organizations as Thomson Reuters Corporation, Korea Electric Power Corporation, and Deutsche Telekom AG.  75% of the survey companies are new this year, including some from Korea and Canada, both of which adopted IFRS in 2011.  You won’t have to search for the most helpful example of a given disclosure because AICPA’s experts have done the work for you.

With comprehensive coverage of virtually every required disclosure, this edition gives you a straightforward picture of IFRS financial reporting. You’ll find illustrations of the most important, immediate, and challenging disclosures, including derivatives and hedging, consolidations, and fair value measurement, as well as recently issued IFRS updates, including the following:

  •     Presentation of Other Comprehensive Income (Amendments to IAS 1)
  •     IAS 19, Employee Benefits
  •     IFRS 9, Financial Instruments
  •     IFRS 10, Consolidated Financial Statements
  •     IFRS 11, Joint Arrangements
  •     IFRS 12, Disclosure of Interests in Other Entities
  •     IFRS 13, Fair Value Measurement
This year’s edition also includes an in-depth discussion of the status of the IASB’s and FASB’s projects in the areas of leases, revenue, and financial instruments.

Lastly, in addition to AICPA’s unrivaled presentation and disclosure examples, this edition provides clear, direct guidance to help you understand and comply with all significant IFRS reporting requirements, comparisons of current reporting requirements under IFRSs and U.S. GAAP, and statistical tables that show you current reporting trends at a glance.  Detailed indexes are also included to provide you with exactly what you need in as little time as possible.

IFRS Financial Statements—Best Practices in Presentation and Disclosure delivers the content you need to save time and improve efficiency from the organization you trust.