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The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Co...
Contains the full text of all International Financial Reporting Standards as at January of the year of publication.
Updated for 2012, The official IFRS® Set contains all International Financial Reporting Standards and all International Accounting Standards, together with all the associated IASB pronouncements and application guidance. This title contains every standard currently in issue from the IASB and as such is the most up-to-date version available of these regulations. As well as containing every standard, this indispensable reference source contains all the IASB-issued supporting documents – application guidance, illustrative examples, implementation guidance, basis for conclusions and dissenting opinions to 31 December 2012. Issued in two red volumes, the 2012 International Financial Reporting Standards® includes IFRS® Official pronouncements issued at 1 January 2012 and IFRSs® with an effective date after 1 January 2012 but not the IFRSs® they will replace. This is the definitive set of international standards, which set out the authoritative requirements of international financial reporting.
Contains the full text of all International Financial Reporting Standards as at 1 January of the year of publication.
Known as the "2004 bound volume"