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International Financial Reporting Standards IFRS 2008

International Financial Reporting Standards IFRS 2008

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Описание
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.