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Summary of IFRS 1 Objective IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity...

Summary of IFRS 2 In June 2007, the Deloitte IFRS Global Office published an updated version of our IAS Plus Guide to IFRS 2 Share-based Pay...

Summary of IFRS 5 Background IFRS 5 achieves substantial convergence with the requirements of US SFAS 144 Accounting for the Impairment or D...

Summary of IFRS 3 Background IFRS 3 (2008) seeks to enhance the relevance, reliability and comparability of information provided about busin...

Summary of IFRS 4 Background IFRS 4 is the first guidance from the IASB on accounting for insurance contracts – but not the last. A comprehe...