IFRS 2014 Consolidated without early Application
Auteur:International Accounting Standards Board
This is the only official printed edition of the consolidated text of the IASB’s authoritative pronouncements required for the financial year beginning on 1 January 2014. Does not include IFRSs with an effective date after 1 January 2014.This single volume presents the International Financial Reporting Standards (IFRSs), including IASs, IFRIC and SIC Interpretations, and the accompanying documents-illustrative examples, implementation guidance, bases for conclusions and dissenting opinions-as issued by the IASB and with an effective date no later than 1 January 2014.What’s new in this edition?The following are the main changes since 1 January 2013:. amendments to the following Standards: IFRSs 1, 3, 5, 7, 9, 10, 12, 13 and IASs 7, 12, 24, 27, 28, 32, 34, 36 and 39;. one new Interpretation, IFRIC 21; and. IFRS Foundation Constitution and Due Process Handbook.