|International Financial Reporting Standards IFRS 2009 (English)is the only official printed 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—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB at 1 January 2009.
The main changes in this 2009 edition of the Bound Volume are:
- one revised standard - IFRS 1
- amendments to IFRSs that were issued as separate documents
- amendments to IFRSs issued in the first annual improvements project
- amendments to other IFRSs resulting from those revised or amended standards
- three new Interpretations - IFRICs 15-17
The version of IFRS 1 that is being superseded by the new version has been omitted.
The volume also includes the IASC Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.