At its heart, Insights into IFRS is all about consistency – explaining the standards and illustrating their application through examples based on the collective experience of our IFRS experts from around the world.
Organised by topic and reflecting IFRS in issue at 1 August 2013, Insights emphasises the application of IFRS in practice and explains the conclusions reached on many interpretative issues. The overview edition, which is optimised for use on both desktop and mobile devices, provides a high-level briefing for audit committees and boards.
New for the 10th Edition
Fully updated, the 10th Edition includes new guidance on the consolidation relief for investment entities, enhanced guidance on fair value measurement and revised guidance on employee benefits. It also includes a new appendix with a list of examples. To help readers, the guidance on fair value measurement included in Volume 1 is reproduced in Volume 2.