IFRS Top 20 Tracker
The 2011 edition of the IFRS Top 20 Tracker continues to take
management through the top 20 disclosure and accounting issues
identified by Grant Thornton International Ltd (Grant Thornton
International) as potential challenges for IFRS preparers.
The member firms within Grant Thornton International – one of the
world’s leading organisations of independently owned and managed
accounting and consulting firms – have extensive experience in the
application of IFRS. Grant Thornton International, through its IFRS
team, develops general guidance that supports its member firms’
commitment to high quality, consistent application of IFRS.
This edition is based on IFRS applicable for accounting periods
commencing on or after 1 January 2010.
Key themes driving selection of the issues in the 2011 edition are:
• key areas of interest for regulators
• issues related to the difficult adverse economic conditions that
continue to affect many areas of the world
• challenging areas of accounting
• recent and forthcoming changes in financial reporting.
The IFRS Top 20 Tracker is not of course intended to be a comprehensive
list of issues that companies may face during this financial reporting
season. It is intended to highlight areas that we expect to be
particularly significant for many Grant Thornton clients, and in turn to
assist management in prioritisation and review.
If you want to obtain a copy of this publication, please contact:
Helmut Hetlinger, Managing Partner IB Grant Thornton Czech Republic
tel.: +420 296 152 111, +420 296 152 111, e-mail: h.hetlinger@ib-gtpraha.cz
IB Grant Thornton
Na Bojišti 18
CZ-120 00 Praha 2
T +420 296 152 111, +420 296 152 111, +420 296 181 481, +420 296 181 481
F +420 296 181 483, +420 296 181 484
E office@ib-gtpraha.cz
Pekařská 7, CZ-602 00 Brno
T +420 543 425 711, +420 543 425 711
F +420 543 425 777
E office@ib-gtbrno.cz
www.ib-grantthornton.com
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