Contents
LEADING TO A NEW REPORTING PARADIGM – CONCEPT MAP
Part One: International Financial Reporting Standards (IFRS)
Chapter One: Introduction to and objectives of IFRS
Chapter Two: How important are IFRS to business and global acceptance?
2.2 CONVERGENCE OF IFRS AND US GAAP
2.4 IOSCO, REGULATORS AND ENFORCEMENT
Chapter Three: Governance and accountability of the IFRS Foundation
3.1 HISTORY, STRUCTURE AND FINANCE
3.2 THE MONITORING BOARD AND IFRS FOUNDATION TRUSTEES
3.3 IASB MEMBERS, DUE PROCESS AND IFRS INTERPRETATIONS COMMITTEE
Chapter Four: Framework, standards and interpretations of IFRS
4.2 INTERNATIONAL FINANCIAL REPORTING STANDARDS
4.3 IFRS FOR SMALL AND MEDIUM-SIZED ENTERPRISES VERSUS PRIVATE COMPANIES
4.4 INTERPRETATIONS TO STANDARDS
Chapter Five: IFRS Practice Statement Management Commentary
Chapter Seven: New presentation formats
7.1 MODEL FINANCIAL STATEMENTS
7.2 NEW FINANCIAL STATEMENT PRESENTATION
Chapter Eight: Contents of IFRS book
Chapter Nine: Glossary for IFRS
Chapter Ten: Index to Ifrs Book
Part Two: IFRS Disclosures, Other Reporting Standards and Assurance
Chapter Two: Other reporting standards
2.1 INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
2.2 STATISTICS-BASED STANDARDS
2.3 INTERNATIONAL VALUATION STANDARDS COUNCIL (IVSC)
Part Three: XBRL – Using Technology to Implement Standards
1.1 XML – THE TECHNICAL BASIS OF XBRL
2.3 IFRS FOUNDATION AND TRANSLATION
Chapter Three: Organising and collecting data
3.1 FASB CODIFICATION AND XBRL TAXONOMY
3.2 ILLUSTRATIVE FINANCIAL STATEMENTS
3.3 XBRL FOR INTEGRATED REPORTING
Chapter Four: Using systems to organise and collect data
4.1 ERP SYSTEMS AND SPREADSHEETS
Chapter Five: Opportunities to integrate and track data objects
5.1 GROWING INTEREST AMONG STAKEHOLDERS
Part Four: Tracking Objects – A Paradigm Shift in Business Reporting
Chapter Two: Developments in new reporting models
Chapter Three: Recognition and de-recognition
Chapter Four: Discussing measurement
Chapter Five: A comprehensive business reporting model
Chapter Six: Future reporting: the object and value supply chain
Chapter Seven: Integrated reporting
7.2 LANDSCAPE OF INTEGRATED REPORTING
Chapter Eight: Object tracking
Part Five: IFRS + XBRL = driving change
Chapter One: The need for increased acceptance of IFRS
1.1 NATIONAL ACCOUNTING STANDARDS VERSUS IFRS
1.2 PARTIAL ACCEPTANCE OF IFRS
CHAPTER TWO: The need for increased acceptance of XBRL
Chapter Three: Additional issues
Appendix A: IFRS example – for familiarisation