Clearly ifrs is a series of practical guides intended to kickstart your organizations adoption and implementation of international financial reporting standard ifrs the guide features tools such as steps to implementation these are designed to make your ongoing application of the standards seamless and easy. Designed with the needs of the user in mind ifrs r practical implementation guide and workbook third edition is an essential desktop reference for accountants and finance professionals as well as a thorough review guide for the ifrs r ias certification exam. 2 ifrs pocket guide 2011 3 first time adoption of ifrs ifrs 1 an entity moving from national gaap to ifrs should apply the requirements of ifrs 1 it applies to an entitys first ifrs financial statements and the interim reports presented under ias 34 interim financial reporting that are part of that period. In november 2009 deloittes ifrs global office published a revised guide to ifrs 1 first time adoption of international financial reporting standards the guide was first published in 2004 with the aim of providing first time adopters with helpful insights for the application of ifrs 1
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