Skip Navigation
  • Home
  • About us
  • National sites
  • Myacca
  • Blogs
  • ACCA Discuss
  • ACCA.TV
  • Podcasts
  • Accamail
ACCA - the global body for professional accountants

  • Join Us
  • Students & Affiliates
  • Members
  • Employers
  • Learning Providers
  • General Public
ACCA Homepage < Members < Other ACCA qualifications < Diploma in International Financial Reporting < Assessment < Technical articles
  • Managing your CPD
  • New to membership?
  • E-Learning Gateway
  • Events
  • Publications
  • Engage with ACCA
  • Career support
  • Other ACCA qualifications
  • Global MBA
  • Diploma in International Financial Reporting
  • Overview and objectives
  • Eligibility
  • DipIFR and CPD
  • Assessment
  • The syllabus
  • Examinable documents
  • Past exam papers
  • Examiners' reports
  • Technical articles
  • Construction contracts
  • IFRS 2
  • Experience transfer
  • First-time adoption of international financial reporting standards
  • Deferred tax
  • IFRS 6
  • Deferred tax
  • Convergence of UK GAAP to IAS - group accounting
  • Property, plant and equipment, and tangible fixed assets
  • IFRS 2
  • IAS 19, Employee Benefits
  • Impairment of goodwill
  • Business combinations
  • IAS 1, Presentation of Financial Statements
  • Convergence of UK GAAP to IAS: Part 1
  • Examiner's approach to Paper F7
  • Reporting on reports on reporting
  • IAS 10 and FRS 21, events after the balance sheet date
  • Examiner's guidance on treatment of revaluation of non-current assets
  • A review of recent financial reporting exposure drafts
  • Property, plant and equipment, and tangible fixed assets - part 2
  • Convergence of UK GAAP to IAS: Part 2
  • Suspense accounts and error correction
  • Focus on PER: P0 6
  • IAS 41, Agriculture
  • IAS 36
  • IAS39 - Part 2
  • Convergence of UK GAAP to IAS - part 3
  • IFRS 6, exploration for and evaluation of mineral resources
  • IAS 39
  • IAS 37, Provisions, contingent liabilities and contingent assets
  • Research and development
  • Group accounting - associated companies and negative goodwill
  • IAS 40 Investment properties
  • IAS 10, Events after the balance sheet date
  • Company financial statements
  • How to study
  • How to register
  • Certificate in International Financial Reporting
  • Certificate in International Auditing
  • Cambridge ICFE (International Certificate in Financial English)
  • Qualifications from our partners
  • Mutual memberships
  • Professional standards & ethics
  • Administering your membership
  • Benevolent Fund
  • FAQs

top stories

  • UK members back cuts to combat budget deficit UK members back cuts to combat budget deficit - opens in a new window
  • ACCA, FEE and Royal NIVRA roundtable endorses XBRL ACCA, FEE and Royal NIVRA roundtable endorses XBRL - opens in a new window
  • Verify, verify, verify Verify, verify, verify - opens in a new window
  • ISQC 1: practical guidance ISQC 1: practical guidance - opens in a new window


    • See more news more
    See more features more
Send
Print
Share

IFRS 6

by Graham Holt
09 Mar 2007

  

Download the article IFRS 6 PDF document - opens in a new window


Unable to open a PDF document? To open a PDF you need Adobe Acrobat Reader, which can be downloaded for free from the Adobe website.

Back to top

 
  • Contact us
  • Terms
  • Privacy
  • Accessibility
  • Advertising
  • Site map
© 2010 ACCA