Opis: International Financial Reporting Standars

The official 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 International Financial Reporting Standards IFRS 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

Szczegóły: International Financial Reporting Standars

Tytuł: International Financial Reporting Standars
Wydawnictwo: LexisNexis
Kod paskowy: 9781904230441
ISBN: 19-04-23044-x
Języki: angielski
Rok wydania: 2004
Ilość stron: 2252
Format: 17.0x24.0cm
Oprawa: Miękka
Waga: 2.06 kg

Recenzje: International Financial Reporting Standars