IFRS 2013: consolidated without early application - Brossura

International Accounting Standards Board

Brossura

ISBN 10: 1907877681 ISBN 13: 9781907877681

Casa editrice: Uitgeverij Kluwer BV, 2012

Riassunto

Official pronouncements issued by the IASB applicable on 1 January 2013. Does not include IFRSs® with an effective date after 1 January 2013. What's New? This edition includes the following new requirements introduced during 2012 that have an effective date of 1 January 2013, or earlier: four new Standards: IFRS 10, IFRS 11, IFRS 12 and IFRS 13 (these include the amendments made to these Standards in 2012); three revised Standards: IAS 19, IAS 27 and IAS 28; one new Interpretation: IFRIC 20; consequential amendments to Standards and Interpretations; minor amendments resulting from Annual Improvements to IFRSs 2009 2011 Cycle to: IAS 1, IAS 16, IAS 32, IAS 34 and IFRS 1. This edition includes the latest consolidated versions of all Standards (including IFRSs, IASs and Interpretations) as approved for issue up to 31 December 2012 and required to be applied on 1 January 2013. This edition does not contain IFRSs or changes to IFRSs with an effective date after 1 January 2013. Presented in two volume parts sold together as a set: Part A (the Conceptual Framework and requirements) contains the latest consolidated version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations, as approved for issue up to 31 December 2012. Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, bases for conclusions and dissenting opinions.

Su questa edizione

• Editore: Uitgeverij Kluwer BV
• Data di pubblicazione: 2012
• ISBN 10: 1907877681
• ISBN 13: 9781907877681
• Rilegatura: Copertina flessibile
• Numero di pagine: 3648