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IFRS Literature

Guidance and Requests for Information

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Request for Information: Comprehensive Review of the IFRS for SMEs StandardExposure Draft Snapshot: General Presentation and DisclosuresExposure Draft Snapshot: Amendments to IFRS 17IFRS 17 Pocket Guide on Reinsurance Contracts HeldReinsurance Contracts Held: An Example of Proportionate Reinsurance CoverageThe Conceptual Framework for Financial Reporting 2010Project Summary and Feedback Statement: IFRS Practice Statement 2, Making Materiality JudgementsIFRS Practice Statement 2: Making Materiality Judgements (September 2017)Basis for Conclusions: Practice Statement 2 — Making Materiality JudgementsPost-implementation Review of IFRS 3 Business CombinationsGuide to Understanding the IFRS Taxonomy UpdateProject Summary: IFRS 9 Financial InstrumentsProject Summary and Feedback Statement: IFRS 15 Revenue from Contracts with CustomersProject Summary and Feedback Statement: IFRS 14 Regulatory Deferral AccountsEffect Analysis — IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities (updated July 2013)Post-Implementation Review: IFRS 8 Operating SegmentsIFRS for SMEs Fact SheetA Guide for Micro-Sized Entities Applying the IFRS for SMEs (2009)Feedback Statement: Discussion Forum — Financial Reporting DisclosureEffect Analysis — IFRS 11 Joint Arrangements and Disclosures for Joint Arrangements Included in IFRS 12 Disclosure of Interests in Other EntitiesA Briefing for Chief Executives, Audit Committees & Boards of DirectorsIFRS Practice Statement, Management Commentary — A Framework for PresentationDeveloping Common Fair Value Measurement and Disclosure Requirements in IFRSs and US GAAPFirst Time Adoption of International Financial Reporting Standards — Guidance for Auditors on Reporting Issues