A Guide through International Financial Reporting Standards: as issued at 1 july 2010 - Softcover

Inhaltsangabe

A Guide through IFRS July 2010 including the full consolidated text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board (IASB) as at 1 July 2010 with extensive cross-references and other annotations. This edition is presented in two volume parts, sold together as a set: Part A (the 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 Interpretations. Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions. In addition, footnotes describe issues on which the IFRIC and its predecessor decided not to develop an interpretation. To provide guidance on measuring and disclosing the fair value of financial instruments in markets that are no longer active the volume also contains the IASB Expert Advisory Panel report and the accompanying IASB staff summary. This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. For some Frequently Asked Questions about the Guide through IFRS publication and details of the Changes in this Edition compared to the previous edition visit our webshop at www.ifrs.org

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