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2012 IFRS® (Blue book)


Product ID 1675
Price £60.00
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Summary

ICAEW recommended 'Open book' for the Application level examinations in 2013 (current ACA syllabus) Financial Accounting, Financial Accounting AAT Top-Up, and Financial Reporting.  Professional Stage application level exams (pre-July 2013 syllabus) in March and June 2014.

2012 International Financial Reporting Standards IFRS® (Blue book) - Consolidated without early application.

Official pronouncements applicable on 1 January 2012.  Does not include IFRSs® with an effective date after 1 January 2012.

What’s New?

This single volume includes the following new requirements introduced during 2011 that have an effective date of 1 January 2012, or earlier:

• Amendments to IFRSs that were issued as separate documents—IFRSs 1 and 7 and IAS 21; and
• Amendments to other IFRSs resulting from those amended standards.

This edition includes the latest consolidated versions of all IFRSs (including IASs and Interpretations) as approved for issue up to 31 December 2011 and required to be applied on 1 January 2012.  Expressed differently, this text shows the IFRSs with which an entity would be required to comply for an annual period beginning on 1 January 2012, if that entity will not be adopting any IFRSs early.

This edition does not contain IFRSs or changes to IFRSs that, though issued before 1 January 2012, have an effective date later than 1 January 2012.

Published: December 2011.

ISBN: 978-1-907877-36-0 (one single volume)

Customers seeking the consolidated text of IFRSs issued at 1 January 2012 (including IFRSs with an effective date after 1 January 2012) should refer to the two-part 2012 IFRS (Red Book), click here or see 'Related Products' below.

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