International Financial Reporting Standards
The following items are used by DfT to provide further guidance to budget managers and staff on certain specific International Financial Reporting Standards (IFRS).
This guidance was put on DfT’s intranet so that all finance managers as well as non-finance staff were aware of the changes that were coming and how they should implement these changes.
The guidance contains slides from KPMG. If any clarification is required, please use the contact details below:
Simon Albrighton
Accounting Advisory Services
KPMG
8 Salisbury Square, London, EC4Y 8BB
One SnowHill, Birmingham, B4 6GH
Tel: +44 (0) 121 232 3912
Department for Transport Guidance
Intangible assets (IAS 38)
Department for Transport Internally Generated Intangible Asset Checklist (IAS 38)
Embedded derivatives (IAS 39)
Financial Guarantee Contracts (IAS 39)
Leases and arrangements similar to leases (IAS 17.4)
PFI/PPP
Procurement – Embedded Derivatives Checklist
Department for Transport Conversion Project