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DESCRIPTION: The new and Official IFRS? Bound Volume contains all the new International Financial Reporting Standards and all International Accounting Standards (IASs?), with all the latest revisions and amendments, as at 1st January 2005. It also includes all the associated IASB pronouncements and application guidance.

This is the definitive current text of International Financial Reporting Standards.

The new and Official IFRS? /Bound volume also has the latest revisions and amendments to all International Accounting Standards (IASs) as at 1st January 2005, including:

? IFRS 6 ? Exploration for an Evaluation of Mineral Resources
? Amendments to IAS 19 (Employee Benefits) ? Actuarial Gains and Losses, Group Plans and Disclosures
? Amendment to IAS 39 (Financial Instruments: Recognition and Measurement) ? Transition and Initial Recognition of Financial Assets and Financial Liabilities
? IFRIC 1: Changes in Existing Decommissioning, Restoration and Simila

TABLE OF CONTENTS: Introduction
IASC Foundation Constitution
Preface to International Financial Reporting Standards
IASB Framework
IFRS 1 - First-time Adoption of International Financial Reporting Standards
IFRS 2 - Share-based Payment
IFRS 3 - Business Combinations
IFRS 4 - Insurance Contracts
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
IAS 1 - Presentation of Financial Statements
IAS 2 - Inventories
IAS 7 - Cash Flow Statements
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 - Events After the Balance Sheet Date
IAS 11 - Construction Contracts
IAS 12 - Income Taxes
IAS 14 - Segment Reporting
IAS 15 - Information Reflecting the Effects of Changing Prices
IAS 16 - Property, Plant and Equipment
IAS 17 - Leases
IAS 18 - Revenue
IAS 19 - Employee Benefits
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 - The Effects of Changes in Foreign Exchange Rates
IAS 23 - Borrowing Costs
IAS 24 - Related Party Disclosures
IAS 26 - Accounting and Reporting by Retirement Benefit Plans
IAS 27 - Consolidated and Separate Financial Statements
IAS 28 - Investments in Associates
IAS 29 - Financial Reporting in Hyperinflationary Economies
IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 - Interests in Joint Ventures
IAS 32 - Financial Instruments: Disclosure and Presentation
IAS 33 - Earnings per Share
IAS 34 - Interim Financial Reporting
IAS 36 - Impairment of Assets
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
IAS 38 - Intangible Assets
IAS 39 - Financial Instruments: Recognition and Measurement
IAS 40 - Investment Property
IAS 41 - Agriculture
Preface to International Financial Reporting Interpretations Committee
SIC 3 - Elimination of Unrealised Profits and Losses on Transactions with Associates
SIC 7 - Introduction of the Euro
SIC 8 - First-Time Application of IASs as the Primary Basis of Accounting
SIC 10 - Government Assistance - No Specific Relation to Operating Activities
SIC 12 - Consolidation - Special Purpose Entities
SIC 13 - Jointly Controlled Entities - Non-Monetary Contributions by Venturers
SIC 15 - Operating Leases - Incentives
SIC 21 - Income Taxes - Recovery of Revalued Non-Depreciable Assets
SIC 25 - Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders
SIC 27 - Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC 29 - Disclosure - Service Concession Arrangements
SIC 31 - Revenue - Barter Transactions Involving Advertising Services
SIC 32 - Intangible Assets - Web Site Costs
Glossary
History
Index

AUTHORS: International Accounting Standards Board, .

PAGES: 1500 pages

PUBLISH DATE: 01/09/2005

ISBN Number: 1-904230-79-2

USA Book Price: $96
UK Book Price: £54.95

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