Published: 29 September 2010.
This 2010 edition is presented in two volume parts (Part A and B), sold together as a set. This new guide will include :
All IFRSs and IASs as approved by the IASB at 1 July 2010
The Complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRSs, including IASs and IFRIC and SIC Interpretations.
IASB-issued supporting documents, illustrative examples, implementation guidance.
Bases for conclusions and dissenting opinions as approved at 1 July 2010.
This edition does not contain documents that are being replaced or superseded but remain applicable of the reporting entity chooses not to adopt the newer version early.
The main changes in this collection, since the 2009 edition, are the inclusion of :
one new standard – IFRS 9
one revised standard – IAS 24
amendments to IFRSs that were issued as separate documents
amendments to IFRSs issued in the third annual improvements project
amendments to other IFRSs resulting from those revised or amended standards
one new Interpretation – IFRIC 19
The arrangement of the contents in this edition differs from that in previous editions. In recognition of the growing size of the contents this edition of the Bound Volume is published in two parts. Part A presents the Framework and the unaccompanied IFRSs and their introductions and explanatory rubrics. Part B contains the accompanying documents, such as bases for conclusions, implementation guidance and illustrative examples. This partition therefore distinguishes the Framework and the requirements of IFRSs (in Part A) from the non-mandatory accompanying material (in Part B), and enables them to be read side by side.
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