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International Financial
Reporting Standards (IFRS) Bound Volume 2007
- englische Originalausgabe -
IASB
ISBN 978-1-905590-26-1
März 2007
Stand: 1. Januar 2007
The only official and
complete printed edition of the authoritative
pronouncements issued by the IASB. This complete text
consolidates all International Financial Reporting
Standards (IFRSs), including International Accounting
Standards (IASs) and IFRIC and SIC Interpretations,
together with IASB-issued supporting documents
application guidance, illustrative examples,
implementation guidance, bases for conclusions and
dissenting opinions approved at 1 January 2007.
The new 2007 Bound Volume
includes:
Four new Interpretations:
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IFRIC 9 Reassessment of
Embedded Derivatives,
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IFRIC 10 Interim
Financial Reporting and Impairment,
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IFRIC 11 IFRS 2 Group
and Treasury Share Transactions,
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IFRIC 12 Service
Concession Arrangements;
Amendments to other IFRSs
resulting from these pronouncements; and
The Due Process Handbook
for the IASB, which was published in April 2006.
A brief history of each pronouncement has been added
to its title page and the volume also includes the IASB
Framework for the Preparation and Presentation of
Financial Statements, the Preface to International
Financial Reporting Standards, an updated Glossary of
Terms, and a comprehensive Index.
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