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.
applicable on 1 January 2012. Does not include IFRSs® with an effective
date after 1 January 2012.
This single volume includes the following new requirements introduced during
2011 that have an effective date of 1 January 2012, or
• 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.