IASB IFRS 2008
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Эта книга относится к тематике: English books, IFRS/IAS Эта книга будет интересна: Главный бухгалтер, Специалист по МСФО, Аудитор
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The only official printed edition of the consolidated text of the IASB’s authoritative pronouncements. This edition presents in a single volume the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents-application guidance, illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as approved for issue by the IASB at 1 January 2008. The main changes in this 2008 edition of the Bound Volume include: a revised IAS 1 Presentation of Financial Statements a revised IFRS 3 Business Combinations a revised IAS 23 Borrowing Costs an amended IAS 27 Consolidated and Separate Financial Statements two new Interpretations - IFRIC 13 Customer Loyalty Programmes IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction amendments to IFRS 2 Share-based Payment amendments to other IFRSs resulting from these pronouncements; the IFRIC Due Process Handbook The volume also includes the IASC Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to International Financial Reporting Standards, the Due Process Handbook for the IASB, an updated Glossary of Terms, and a comprehensive Index.
Содержание
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Changes in this edition
Introduction to this edition
IASC Foundation Constitution
Due Process Handbook for the IASB
Due Process Handbook for the IFRIC
Preface to International Financial Reporting Standards
Framework for the Preparation and Presentation of Financial Statements
International c Reporting Standards (IFRSs)
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments (effective January 1st, 2008)
International Accounting Standards (IASs)
IAS 1: Presentation of Financial Statements
IAS 2: Inventories
IAS 7: Statements of Cash Flow
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events after the Reporting Period
IAS 11: Construction Contracts
IAS 12: Income Taxes
IAS 16: Property, Plant and Equipment
IAS 17: Leases
IAS 18: Revenue
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 23: Borrowing Costs
IAS 24: Related Party Disclosures
IAS 26: Accounting and Reporting by Retirement Benefit Plans
IAS 27: Consolidated Financial Statements
IAS 28: Investments in Associates
IAS 29: Financial Reporting in Hyperinflationary Economies
IAS 31: Interests in Joint Ventures
IAS 32: Financial Instruments: Presentation
IAS 33: Earnings Per Share
IAS 34: Interim Financial Reporting
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 39: Financial Instruments: Recognition and Measurement
IAS 40: Investment Property
IAS 41: Agriculture
Interpretations
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)
IFRIC 2 Members Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6 Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 8 Scope of IFRS 2 (Issued February 2006)
IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)
IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)
IFRIC 11 IFRS 2—Group and Treasury Share Transactions (Issued November 2006)
IFRIC 12 Service Concession Arrangements (Issued November 2006)
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
SIC 7 Introduction of the Euro (Updated to January 2006)
SIC 10 Government Assistance—No Specific Relation to Operating Activities (Updated to January 2006)
SIC 12 Consolidation—Special Purpose Entities (Updated to January 2006)
SIC 13 Jointly Contro