IFRS uttalelser

The International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) is a simplified version of full IFRS, aimed at the needs of private entities. Small and Medium-sized entities are defined as entities that publish general purpose financial statements for external users and that do not have public accountability. It offers an internationally recognised accounting framework for private entities intended to assist those involved in their financing to assess performance and make efficient economic decisions on a reasonably consistent basis.

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IFRS Top 20 Tracker 2011 edition

The 2011 edition of the IFRS Top 20 Trackercontinues to take management through the top 20 disclosure and accounting issues identified byGrant Thornton International Ltd (GrantThornton International) as potential challenges for IFRS preparers. The member firms within Grant ThorntonInternational –one of the world’s leadingorganisations of independently owned andmanaged accounting and consulting firms –haveextensive experience in the application of IFRS.Grant Thornton International, through its IFRSteam, develops general guidance that supports itsmember firms’ commitment to high quality,consistent application of IFRS. This edition is based on IFRS applicablefor accounting periods commencing on or after 1 January 2010.

Key themes driving selection of the issues in the 2010 edition are:

• key areas of interest for regulators
• issues related to the difficult adverse economicconditions that continue to affect many areas ofthe world
• challenging areas of accounting
• recent and forthcoming changes in financialreporting.

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IFRS Top 20 tracker 2010 edition

The 2010 edition of the IFRS Top 20 Tracker takes management through twenty important disclosure and accounting issues which have been identified as causing problems in practice when preparing financial statements under IFRS. These twenty issues have been identified based on the experience of member firms within Grant Thornton International in assisting companies apply IFRS.

Key themes driving selection of the issues in the 2010 edition are:

• the continued impact of the global financial crisis, with economic and market conditions remaining difficult in many areas of the world
• areas of focus for regulators with responsibility for enforcement of financial reporting requirements
• more recent changes to Standards and Interpretations, which affect both first-time adopters and companies already reporting under IFRS.

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IFRS eksempelregnskap 2009

'Example Consolidated Financial Statements 2009' is a publication by the IFRS team at Grant Thornton International Ltd. The preparation of financial statements in accordance with IFRS is always challenging. Recently the challenges have increased further as a result of the publication by the IASB of several new Standards and Amendments that will have a significant impact both on the presentation of the primary statements and the accompanying disclosures.

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”The Road to IFRS - en praktisk guide til førstegangs implementering”

Dette er en veiledning for de som skal implementere IFRS for første gang eller ønsker en innføring i hva det vil innebære å velge IFRS. Veiledningen inneholder også flere eksempler som illustrerer standarder for rapportering.

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IFRS Top 20 Tracker 2009 edition 

The IFRS Top 20 Tracker takes management through twenty important disclosure and accounting issues identified by Grant Thornton International as frequently causing problems in practice. The selection of issues is based on the experience of member firms within Grant Thornton International in assisting companies apply IFRS.

The publication has been developed both for sharing within member firms and for external distribution to clients and contacts. Accordingly, member firms are encouraged to circulate this publication to clients and contacts as appropriate

Høringsuttalelser

Høring – NRS (HU) Finansielle eiendeler og forpliktelser

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Intangible Assets Guide

" Intangible Assets in a Business Combination - Identifying and valuing intangibles under IFRS 3 " is a publication by the IFRS team at Grant Thornton International Ltd. The revised version of IFRS 3 Business Combinations, published by the International Accounting Standards Board in January 2008, has drawn renewed attention to a complex and developing area of financial reporting - the recognition and measurement of intangible assets. Acquirers in business combinations can expect reported amounts of intangible assets and goodwill to be closely scrutinised by investors, analysts and regulators. The Intangible Assets Guide includes practical guidance on the detection of intangible assets in a business combination and explains how they might be valued. An overview of IFRS 3 summarises the main aspects of accounting for business combinations and draws out a number of practical points to consider.

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IFRS 5 Guide

'Non-current Assets Held For Sale and Discontinued Operations - Challenges in Applying IFRS 5' is a publication by the IFRS team at Grant Thornton International Ltd. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) is not a new standard but experience has shown that implementing it can be a complex and time-consuming exercise. Significant judgment is required in some areas. Management and auditors should therefore assess the impact of IFRS 5 as soon as they become aware that it may be relevant. This publication explains IFRS 5's key implementation issues, common approaches to practical application and also includes several examples illustrating the Standard's disclosure and presentation requirements.

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