Overview

Updated for 2014, The official IFRS[registered] Set contains all International Financial Reporting Standards and all International Accounting Standards, together with all the associated IASB pronouncements and application guidance. This title contains every standard currently in issue from the IASB and as such is the most up-to-date version available of these regulations. As well as containing every standard, this indispensable reference source contains all the IASB-issued supporting documents - application guidance, illustrative examples, implementation guidance, basis for conclusions and dissenting opinions upto 31 December 2013. Issued in two volumes (Part A and Part B which are sold together as one set), the 2014 International Financial Reporting Standards[registered] includes official pronouncements applicable on 1 January 2014 but does not include IFRSs[registered] with an effective date after 1 January 2014. This is the definitive set of international standards, which set out the authoritative requirements of international financial reporting. What's new in this edition? The following are the main changes since 1 January 2013: amendments to the following Standards: IFRSs 1, 3, 5, 7, 9, 10, 12, 13 and IASs 7, 12, 24, 27, 28, 32, 34, 36 and 39; one new Interpretation, IFRIC 21; and IFRS Foundation Constitution and Due Process Handbook. This edition is presented in two volume parts sold together as a set: Part A (the Conceptual Framework and requirements) contains the consolidated International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations. Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

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9781909704176

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