0The consolidated text of the International Accounting Standards Board’s authoritative pronouncements as issued at 1 January 2012 has been published in the annual 2012 IFRS ‘Red Book’.
Published in two volumes, the new edition contains:
- four new standards— IFRSs 10, 11, 12 and 13;
- one new Interpretation— IFRIC 20;
- seven revised standards— IFRSs 7 and 9 and IASs 1, 12, 19, 27 and 28;
- amendments to IFRSs that were issued as separate documents;
- amendments to other IFRSs resulting from those amended standards.
This edition includes amendments to IFRSs that have an effective date after
1 January 2012. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
Part A (the Conceptual Framework and requirements) contains the latest versions of IFRSs, IASs, and IFRIC and SIC Interpretations. Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.
The IFRS Foundation Constitution, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and the IFRS Interpretations Committee, an updated Glossary of Terms and a comprehensive Index are also included.
2012 International Financial Reporting Standards IFRS® (Red book) is the only official printed edition of the consolidated text of the IASB’s authoritative pronouncements as issued at 1 January 2012.
What’s New?
This edition is presented in two volumes, parts A and B, and includes the following changes made during 2011:
• Four new standards—IFRSs 10, 11, 12 and 13;
• One new Interpretation—IFRIC 20;
• Seven revised standards—IFRSs 7 and 9 and IASs 1, 12, 19, 27 and 28;
• Amendments to IFRSs that were issued as separate documents—IFRSs 7 and 9, IASs 1, 19 and 32; and
• Amendments to other IFRSs resulting from those amended standards.
This edition includes amendments to IFRSs that have an effective date after 1 January 2012. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
Tempo di attesa: 30 gg. circa
Per informazioni, costi, ordini e prenotazioni: libreria@spazioquaglia.it
N.B.: Trattandosi di pubblicazioni estere sarà necessario il pagamento anticipato al momento dell’ordine.
