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Audit
Industry-related IFRS Publications
Accounting under IFRS: Telecoms (January 2010)
This publication addresses practical application issues that a telecom may encounter in applying IFRSs. It includes discussion of the key requirements, and interpretative guidance and illustrative examples to elaborate and clarify the practical application of the requirements in nine key areas that are of specific importance to telecoms, including revenue recognition, capacity transactions and intangible assets.
IFRS 7 for investment funds - International Financial Reporting Standards
In recent years the techniques used by entities for measuring and managing their exposure to risks arising from financial instruments have evolved, and new risk management concepts and approaches have gained acceptance. IFRS 7 reflects this changing environment, and make a number of improvements to the disclosure framework for risks arising from financial instruments.
Insurance accounting under IFRS
This publication provides an overview of IFRS 4 and selected sections of other IFRSs applicable to insurers.
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