A Guide through International Financial Reporting Standards 2014

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Korte inhoud

The new edition includes the official pronouncements issued by the IASB as at 1 July 2014 with extensive cross-references and other annotations. It includes Standards with an effective date after 1 July 2014 but not the IFRSs that they will replace.

The edition is presented in two volumes, Parts A and B.

New requirements since 1 July 2013:

*two new Standards-IFRS 14 Regulatory Deferral Accounts; and IFRS 15 Revenue from Contracts with Customers and the associated withdrawal of IASs 11 and 18, IFRICs 13, 15 and 18 and SIC-31;
*IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) added a new chapter on hedge accounting to IFRS 9, together with two other changes to IFRS 9 and consequential amendments to IFRS 7 and IAS 39;
*Annual Improvements to IFRSs 2010-2012 Cycle (which contained separate amendments to IFRSs 2, 3, 8 and 13 and IASs 16, 24 and 38);
*Annual Improvements to IFRSs 2011-2013 Cycle (which contained separate amendments to IFRSs 1, 3 and 13 and IAS 40);
*amendments to IFRS 11 and IASs 16, 19, 38 and 41; and
*related consequential amendments to other Standards and Interpretations.


UitgeverijWolters Kluwer Nederland
Afmetingen251 x 156 x 88 mm.
Gewicht2835 gr.  

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