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INTERNATIONAL FINANCIAL REPORTING STANDARDS 2010 IFRS VOL.1 VOL.2.INTERNATIONAL ACCOUNTING STANDARDS BOARD, wydawnictwo: IASB ENGLISH ED., 2010, I cena: 2010 International Financial Reporting Standards IFRS as issued at 1 January 2010Expected publication date: March 2010.Description
International Financial Reporting Standards IFRS 2010 (English) Changes in this editionThis section is a brief guide to the changes since the 2009 edition that are incorporated in this edition of the Bound Volume of International Financial Reporting Standards. Introduction The main changes in this collection are the inclusion of:
The version of IAS 24 that has been superseded by the new version has been omitted. New pronouncements Details of the new, revised and amended standards, new Interpretations and amendments to IFRSs included in this edition are as follows. IFRS 9 IFRS 9 Financial Instruments was issued in November 2009. It is the first phase of the project to replace IAS 39 Financial Instruments: Recognition and Measurement in its entirety by the end of 2010. IFRS 9 is required to be applied from 1 January 2013. Earlier application is permitted. IAS 24 A revised version of IAS 24 Related Party Disclosures was issued in November 2009. It superseded IAS 24 Related Party Disclosures (as issued in 2003). The revised IAS 24 is required to be applied from 1 January 2011. Earlier application, in whole or in part, is permitted. IFRICs 18 and 19 The two new Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) and included in this edition are:
IFRIC 18 is required to be applied for annual periods beginning on or after 1 July 2009. IFRIC 19 is required to be applied for annual periods beginning on or after 1 July 2010. In each case, earlier application is permitted. Amendments to IFRSs issued as separate documents Amendments to IFRS 7 Improving Disclosures about Financial Instruments (Amendments to IFRS 7) was issued in March 2009. The amendments are required to be applied for annual periods beginning on or after 1 January 2009. Earlier application is permitted. Amendments to IFRIC 9 and IAS 39 Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) was issued in March 2009. The amendments are required to be applied for periods ending on or after 30 June 2009. Annual improvements The annual improvements project provides a vehicle for making non-urgent but necessary amendments to IFRSs. The second product from this project was issued in April 2009 as Improvements to IFRSs. Most of the miscellaneous amendments are required to be applied from 1 January 2010, but some have other effective dates. In most cases earlier application is permitted. Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2) was issued in June 2009. The amendments are required to be applied for annual periods beginning on or after 1 January 2010. Earlier application is permitted. The amendments also incorporate the guidance contained in IFRIC 8 and IFRIC 11, which are therefore withdrawn. Those Interpretations have accordingly been omitted from this edition. Amendments to IFRS 1 Additional Exemptions for First-time Adopters (Amendments to IFRS 1) was issued in July 2009. The amendments are required to be applied for annual periods beginning on or after 1 January 2010. Earlier application is permitted. Amendments to IAS 32 Classification of Rights Issues (Amendment to IAS 32) was issued in October 2009. The amendment is required to be applied for annual periods beginning on or after 1 February 2010. Earlier application is permitted. Amendments to IFRIC 14 Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14) was issued in November 2009. The amendments are required to be applied for annual periods beginning on or after 1 January 2011. Earlier application is permitted. Other material that has changed The arrangement of the contents in this edition differs from that in previous editions. In recognition of the growing size of the contents this edition of the Bound Volume is published in two parts. Part A presents the unaccompanied IFRSs and their introductions and explanatory rubrics. Part B contains the accompanying documents, such as bases for conclusions, implementation guidance and illustrative examples. This partition therefore distinguishes the requirements of IFRSs (in Part A) from the non-mandatory accompanying material (in Part B), and enables them to be read side by side. The Glossary of Terms has been revised. Minor editorial corrections to IFRSs (including necessary updating) have been made: a list of these is available on the website. Up-to-date text of documents The text of IFRSs (including IASs and Interpretations) given in this collection is the latest consolidated version as at 1 January 2010. In some cases the effective date of the consolidated text is later than 1 January 2010. The title page preceding each IFRS indicates the effective date of recent amendments. This collection does not include versions of IFRSs (or parts of IFRSs) that are being superseded. The edition 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. 1216 pages for Part A (one book) containing the standards/interpretations 1920 pages for Part B (one book) containing the accompanying documents, bases for conclusions etc. Total number of pages for Part A and B together as a set is 3136 pages approx. Osoby kupujące tę książkę wybierały także:
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