Omschrijving
2012 International Financial Reporting Standards IFRS - Consolidated without early application.
Official pronouncements applicable on 1 January 2012. Does not include IFRSs® with an effective date after 1 January 2012.
This is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements required for the financial year beginning on 1 January 2012.
This single volume presents the International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs), IFRIC and SIC Interpretations, and the accompanying documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions—as issued by the IASB and with an effective date no later than 1 January 2012.
This edition does not consolidate those IFRSs or changes to IFRSs with an effective date after 1 January 2012. Readers seeking the consolidated text of IFRSs issued at 1 January 2012 (including IFRSs with an effective date after 1 January 2012 should refer to the two-part 2012 IFRS 'Red Book', which is being published in the first quarter of 2012.
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