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Jeudi 15 Mai 2014

IFRS Top 20 Tracker — 2014 edition


The 2014 edition of the IFRS Top 20 Tracker takes management through the top 20 disclosure and accounting issues identified by Grant Thornton International Ltd as potential challenges for IFRS preparers.



Introduction
The 2014 edition of the IFRS Top 20 Tracker takes management through the top 20 disclosure and accounting issues identified by Grant Thornton International Ltd as potential challenges for IFRS preparers.
The member firms within Grant Thornton International Ltd – one of the world’s leading organisations of independently owned and managed accounting and consulting firms – have extensive experience in the application of IFRS. Grant Thornton International Ltd, through its IFRS team, develops general guidance that supports its member firms’ commitment to high quality, consistent application of IFRS.
This edition is based on IFRS applicable for accounting periods commencing on or after 1 January 2013.

Key themes
The 2014 edition of the IFRS Top 20 Tracker has been organised into five Sections, allowing readers to concentrate on the following overall themes in the publication:
• presentation issues
• areas of regulatory focus
• complex areas of accounting
• standards effective for the first time
• issues on the horizon.

The IFRS Top 20 Tracker is not of course intended to be a comprehensive list of issues that companies may face during this financial reporting season. It is intended to highlight areas that we expect to be particularly significant for many Grant Thornton clients, and in turn to assist management in prioritisation and review.

Download below the “IFRS Top 20 Tracker – 2014 edition” (PDF 56 pages)

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