Main page  
  русская версия  
2 September 2008 New version of IFRS 1 "First time adoption of IFRS"
New version of IFRS 1 "First time adoption of IFRS" is available now at www.bank2ifrs.ru
2 September 2008 New IFRS publication at www.bank2ifrs.ru
A practical guide to segment reporting is available in Section "IFRS Publications" at www.bank2ifrs.ru

The project team is currently assembling a substantial amount of training material covering IFRS, RAS and management accounting.
The workbooks cover the concepts of International Financial Reporting Standards (IFRS). They are intended to be practical self-instruction aids that practicing accountants can use to upgrade their knowledge, understanding and skills.
As soon as reviewing by Russian accountants will be finished, all materials will be available in Russian version.

* New versions of workbooks can be found at www.banks2IFRS.ru


* New versions of workbooks
You can find the workbooks at www.banks2ifrs.ru
* An Introduction to IFRS
An Introduction to IFRS[update].doc
IFRS Case Studies
Illustrative Corporate Financial Statements 2004
Illustrative Corporate Financial Statements 2004.pdf
IFRS Disclosure Checklist 2004
IFRS Disclosure Checklist 2004.doc.pdf
* IFRS Framework for the Preparation and Presentation of Financial Statements
IFRS Framework for the preparation and Presentation of Financial Statements_upd.doc
RAS to IFRS Transformation
Transformation model eng.zip
Issues and Solutions for the Pharmaceutical Industry

IFRS Pharma.pdf
Similarities and Differences
A comparison of IFRS, US GAAP and Russian Accounting rules.

Similarities and Differences.pdf
Please, note, that the following IAS are obsolete - 3, 4, 5, 6, 9, 13, 15, 22, 25, 35


INTERNATIONAL FINANCIAL REPORTING STANDARDS
* IFRS 1: First-time Adoption of International Financial Reporting Standards
IFRS 1 new workbook.zip
* IFRS 2: Share-based Payment
IFRS 2 new workbook.doc
IFRS 3: Business Combinations
Business combinations upd.doc
* IFRS 4: Insurance Contracts
Insurance Contracts_upd.doc
* IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
Non-current Assets Held for Sale and Discontinued Operations_upd.doc
* IFRS 6. Exploration for and evaluation of mineral resourses(notes)
IFRS 6.zip
* IFRS 7: workbook and FINREP updated 07
IFRS 7_FinREP.zip
* IFRS 8: Operating Segments


IFRS 8 workbook .doc
INTERNATIONAL ACCOUNTING STANDARDS
* IAS 1: Presentation of Financial Statements
IAS 1 Pres of Financial Statements_upd.doc
* IAS 2: Inventories
Inventories_upd.doc
* IAS 7:Cash Flow Statements
IAS 7 Cash Flow Statements_upd.doc
* IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 Changes in Accounting Estimates and Errors_upd.doc
* IAS 10: Events after the Balance Sheet Date
Events after the Balance Sheet Date.doc
* IAS 11: Construction Contracts
Construction contracts_upd.doc
* IAS 12: Income Taxes
Income Taxes_upd.doc
* IAS 16: Property, Plant and Equipment
PPE IAS 16_upd.doc
* IAS 17: Leases
IAS 17 Leasing_upd.doc
* IAS 18: Revenue
Workbook Revenue _upd.doc
* IAS 19: Employee Benefits
Staff benefits_upd.doc
* IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 20 Government Grants_upd.doc
* IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 21 Foreign Currency_upd.doc
* IAS 23: Borrowing Costs
Borrowing costs_April 07 upd.doc
* IAS 24: Related Party Disclosure.
Related Parties_upd.doc
* IAS 26: Accounting and Reporting by Retirement Benefit Plans
Retirement Benefit Plans.doc
IAS 27: Consolidated and Separate Financial Statements
Consolidation Book 1 upd.doc
IAS 28: Investments in Associates
Consolidation Book 2 upd.doc
* IAS 29: Financial Reporting in Hyperinflationary Economies
IAS 29.zip
IAS 31: Interests in Joint Ventures
Consolidation Book 3 upd.doc
* IAS 32: Financial Instruments: Part I
Financial Instruments_Part I_new upd.doc
* Financial Instruments - Part II
Financial Instruments_Part II_upd.doc
* IAS 33: Earnings per Share
Earnings per Share_upd.doc
* IAS 34: Interim Financial Reporting
Interim Financial Reporting_upd.doc
* IAS 36: Impairment of Assets
Impairment of Assets upd.doc
* IAS 37: Provisions, Contingent Liablities and Contingent Assets
IAS 37 Provisions_upd.doc
* IAS 38: Intangible Assets
Intangible Assets_upd.doc
* IAS 39: Financial Instruments: Recognition and Measurement: Part III
Financial Instruments_Part III_upd.doc
* IAS 39: Financial Instruments: Recognition and Measurement: Part IV
Financial Instruments_Part IV_upd.doc
* IAS 40: Investment Property
Investment Property IAS 40_upd.doc
* IAS 41: Agriculture
Agriculture upd.doc



for IFRS News
click here

for IFRS News Archive
click here

for IFRS training materials
click here


This web-site has been produced with the assistance of the European Union. The contents of this web-site is the sole responsibility of ZAO PricewaterhouseCoopers, Association of Chartered Certified Accountants, Agriconsulting S.p.A., and FBK LLC and can in no way be taken to reflect the views of the European Union.

Last updated: 13 March 2010


Веб-сайт разработан
рекламным агентством .Dot