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Operating Segments - Applying IFRS 8 in Practice

2009年5月1日

The International Accounting Standards Board (IASB) published IFRS 8 "Operating Segments" to replace IAS 14 "Segment Reporting" for annual periods beginning on or after 1 January 2009 with earlier application permitted.

Capitalisation of borrowing costs - from theory to practice

2009年5月1日

The International Accounting Standards Board (IASB) issued a revised version of IAS 23 Borrowing Costs in March 2007. The new standard will result in a change in accounting policy for entities that applied the benchmark treatment of expensing borrowing costs under the previous standard. These entities will now need to develop procedures to calculate the amount of borrowing costs to be capitalised. 

Financial Instruments - Financial Officer's guide to avoiding the traps

2009年5月1日

The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS.

Example Interim Consolidated Financial Statements 2009

2009年5月1日

For annual periods commencing on or after 1 January 2009, IAS 1 Presentation of Financial Statements (Revised 2007) applies and makes significant changes to the presentation of the primary financial statements. Furthermore, interim reports for annual periods beginning on or after 1 January 2009 are affected by IFRS 8 Operating Segments which changes significantly the requirements on segment reporting.