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:
*IFRS 8 Operating Segments;
Four new Interpretations:
*IFRIC 9 Reassessment of Embedded Derivatives,
*IFRIC 10 Interim Financial Reporting and Impairment,
*IFRIC 11 IFRS 2 Group and Treasury Share Transactions,
*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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