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| Titel: | IFRS - A Briefing for Chief Executives, Audit Committees and Boards of Directors 2012 | | Utgivningsår: | 2012 | | Omfång: | 93 sid. | | Förlag: | International Accounting Standards Board | | ISBN: | 9781907877537 | | Ämnesord: | Ekonomi
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Pris: 272 SEK exkl. moms  |  International Financial Reporting Standards (IFRSs® ) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2012
This Briefing provides summaries, in non-technical language, of all IFRSs issued at 1 January 2012 including those with an effective date after 1 January 2012, but not the IFRSs they will replace. It also includes, for the first time, a summary of the significant judgements and estimates to be made by those preparing financial statements that are compliant with IFRSs.
What's New
This edition includes the following changes made during 2011:
- Four new standards— IFRSs 10, 11, 12, 13
This concise and easy-to-use Briefing has been specially prepared for Chief Executives, members of Audit Committees, Boards of Directors and others who want a broad overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs).
The significant judgements and estimates summaries for each IFRS will assist preparers and others in understanding the main judgements and estimates that are often necessary when applying IFRSs.
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