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2014 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 2014. What s New? This edition includes the following changes made since 1 January 2013: IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39); Amendments to IAS 19, IAS 36, and IAS 39; two sets of Annual Improvements to IFRSs; one new Interpretation IFRIC 21 Levies; and IFRS Foundation Constitution and Due Process Handbook. This edition includes amendments to Standards that have an effective date after 1 January 2014. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. This edition is presented in two volume parts: Part A (the Conceptual Framework and requirements) contains the consolidated International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations; and Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions. It also includes the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, an updated Glossary of Terms, and a comprehensive Index.
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Buchbeschreibung International Accounting Standards Board IASB. Paperback. Zustand: Brand New. In Stock. Bestandsnummer des Verkäufers zk1909704253
Buchbeschreibung IFRS Foundation, 2014. Zustand: New. book. Bestandsnummer des Verkäufers M1909704253