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A Guide through IFRS 2012:
Including the official pronouncements issued by the IASB as at 1 July 2012
with extensive cross-references and other annotations. Includes IFRSs® with an effective date after 1 July 2012 but not the IFRSs®
they will replace.
New requirements since 1 July 2011:
• one new
• amendments to IFRSs 1, 7, 9 10, 11 and 12 and IAS
• other minor amendments from Annual Improvements to IFRSs 2009–2011
What's the added education guidance?
This book is particularly useful to
those teaching or studying IFRS. Cross-references guide readers
through IFRSs and facilitate their understanding by providing the connection
- related Standards;
- Standards and their accompanying
illustrative examples and implementation guidance; and
- Standards and the
IASB's main considerations in reaching its conclusions (ie the bases for
In addition, footnotes summarise technical issues considered
but rejected by the IFRS Interpretations Committee.
This edition is presented in two volume parts:
- Part A (the Conceptual Framework and requirements) contains the
complete and up-to-date consolidated text, with extensive cross-references and
other annotations, of International Financial Reporting Standards
(IFRSs), International Accounting Standards (IASs), and IFRIC and SIC
- Part B contains the accompanying documents, such as illustrative examples,
implementation guidance, bases for conclusions and dissenting
Published: 18 September 2012
ISBN 978-1-907877-63-6 (Two volume parts A and B sold together as a set).