CD-ROMs
Financial Instruments
Financial Instruments Reporting and Accounting (CD-Rom 2007)
An updated CD-Rom of the popular user's guide through the official text of IAS 32, IAS 39 and IFRS 7 has been prepared for those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRSs. The only complete and up-to-date single reference point, with extensive hyperlinked cross-references, of the Standards on financial instruments issued by the International Accounting Standards Board.
Conceptual Frameworks
Conceptual Frameworks CD-ROM (A Presentation by Jim Leisenring)
An education toolkit designed to help learners understand the similarities and differences between the IASB and FASB frameworks. The CD-Rom includes a video presentation by Jim Leisenring (IASB member), IASB Framework and supporting materials including background information, notes for instructors and suggestions for using the product.
Industry Specfic CD-ROMs
Insurance Contracts—A user’s guide through the official text of IFRSs 4 & 7, IASs 18, 32 & 39, IFRICs 2, 9 & 10 and SIC‑12
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting for insurance contracts in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Service Concession Arrangements—A user’s guide through the official text of IFRIC 12 and SIC‑29
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of service concession arrangements in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of the official Interpretations on service concession arrangements.
Specialised Industries—A user’s guide through the official text of IFRS 6, IASs 11, 26, 40 & 41
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting for agricultural activity, construction contracts, investment property and the exploration for and evaluation of mineral resources in accordance with IFRSs. Furthermore, it includes the reporting and accounting by retirement benefit plans in accordance with IAS 26. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards on specialised industries issued by the IASB.
First-time Adoption of IFRSs
First-time Adoption of IFRSs—A user’s guide through the official text of IFRS 1
This text has been prepared for those who need to have a detailed knowledge of reporting and accounting for the first-time adoption of IFRSs in accordance with IFRS 1. This up-to-date reference point includes extensive hyperlinked cross-references of the Standard on first-time adoption issued by the IASB.
Presentation of Financial Statements
Presentation of Financial Statements—A user’s guide through the official text of IASs 1, 7, 8, 10, 21, 24, 32, 33 & 34 and IFRSs 5, 7 & 8
This text has been prepared for those who need to have a detailed knowledge of the presentation of financial statements in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards issued by the IASB.
Interim Financial Reporting—A user’s guide through the official text of IASs 34 & 1 and IFRIC 10
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of condensed or complete interim financial reports (or both) in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references, of selected Standards and an Interpretation issued by the IASB.
Business Combinations, Subsidiaries, Joint Ventures and Associates
Business Combinations, Subsidiaries, Joint Ventures and Associates—A user’s guide through the official text of IFRS 3, IASs 27, 28, 31, 36 & 38, IFRIC 10 and SICs 12 & 13
This text has been prepared for those who need to have a detailed knowledge of reporting and accounting of business combinations, subsidiaries, joint ventures and associates in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Account Balances, Transactions and Events
Non-financial Assets and Non-financial Liabilities—A user’s guide through the official text of IASs 2, 16, 23, 36, 37, 38 & 40, IFRS 5 and IFRICs 1, 5, 6 & 10 and SIC‑32
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of non-financial assets and non-financial liabilities in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Leases—A user’s guide through the official text of IAS 17, IFRIC 4 and SICs 15 & 27
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of leases in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Income taxes—A user’s guide through the official text of IAS 12 and SICs 21 & 25
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of income taxes in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Foreign Currencies including Hyperinflation—A user’s guide through the official text of IASs 21 & 29, IFRIC 7 and SIC‑7
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of foreign currency transactions, foreign operations and hyperinflation in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Revenue—A user’s guide through the official text of IASs 18 & 11 and SIC‑31
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of revenue in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and an Interpretation issued by the IASB.
Share‑based Payments—A user’s guide through the official text of IFRS 2 and IFRICs 8 & 11
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of share‑based payments in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.
Employee Benefits—A user’s guide through the official text of IAS 19, IFRS 2 and IFRIC 11
This text has been prepared for those who need to have a detailed knowledge of the reporting and accounting of employee benefits in accordance with IFRSs. This up-to-date reference point includes extensive hyperlinked cross-references of selected Standards and Interpretations issued by the IASB.