|Titel:||A Guide through IFRS – July 2015|
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|A Guide through IFRS® 2015:|
containing the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-references and other annotations Includes Standards with an effective date after 1 July 2015 but not the Standards they will replace.
New requirements since 1 July 2014:
one revised Standard—IFRS 9Financial Instruments;
amendments to the following Standards: IFRS 10, IFRS 12, IAS 1, IAS 27 and IAS 28;
Annual Improvements to IFRSs 2012–2014 Cycle (which contains separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and
related consequential amendments.
Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS. Cross-references guide readers through the Standards and facilitate their understanding by providing the connection between:
the accompanying Illustrative Examples and Implementation Guidance; and
the IASB's main considerations in reaching its conclusions (ie the Bases for Conclusions).
In addition, IFRS Interpretations Committee Agenda Decisions (the reasons why the Interpretations Committee did not add certain items to its agenda) up to 30 June 2015 have been included as annotations.
This edition is presented in two volume parts:
Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRIC and SIC Interpretations; and
Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.