Contents:
Documents accompanying: The Conceptual Framework for Financial Reporting International Financial Reporting Standards (IFRSS);
IFRS 1. First-time Adoption of International Financial Reporting Standards;
IFRS 2. Share-based Payment;
IFRS 3. Business Combinations;
IFRS 4. Insurance Contracts;
IFRS 5. Non-current Assets Held for Sale and Discontinued Operations;
IFRS 6. Exploration for and Evaluation of Mineral Resources;
IFRS 7. Financial Instruments: Disclosures;
IFRS 8. Operating Segments;
IFRS 9. Financial Instruments;
IFRS 10. Consolidated Financial Statements;
IFRS 11. Joint Arrangements;
IFRS 12. Disclosures of Interests in Other Entities;
IFRS 13. Fair Value Measurement;
International Accounting Standards (IASS);
IAS 1. Presentation of Financial Statements;
IAS 2. Inventories;
IAS 7. Statement of Cash Flows;
IAS 8. Accounting Policies, Changes in Accounting Estimates and errors;
IAS 10. Events after the Reporting Period;
IAS 11. Construction Contracts;
IAS 12. Income Taxes;
IAS 16. Property, Plant and Equipment;
IAS 17. Leases;
IAS 18. Revenue;
IAS 19. Employee Benefits;
IAS 20. Accounting for Government Grants and Disclosure of Government Assistance;
IAS 21. The Effects of Changes in Foreign Exchange Rates;
IAS 23. Borrowing Costs;
IAS 24. Related Party Disclosures;
IAS 27. Separate Financial Statements;
IAS 28. Investments in Associates and joint ventures;
IAS 29. Financial Reporting in Hyperinflationary Economies;
IAS 32. Financial Instruments: Presentation;
IAS 33. Earnings per share;
IAS 34. Interim Financial Reporting;
IAS 36. Impairment of Assets;
IAS 37. Provisions, contingent liabilities and contingent assets;
IAS 38. Intangible Assets;
IAS 39. Financial Instruments: Recognition and measurement;
IAS 40. Investment Property;
IAS 41. Agriculture;
Interpretations;
IFRIC 1. Changes in Existing Decommissioning, Restoration and Similar Liabilities;
IFRIC 2. Members' Shares in Co-operative Entities and Similar Instruments;
IFRIC 4. Determining whether an Arrangement contains a Lease;
IFRIC 5. Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds;
IFRIC 6. Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment;
IFRIC 7. Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies;
IFRIC 10. Interim Financial Reporting and Impairment;
IFRIC 12. Service Concession Arrangements;
IFRIC 13. Customer Loyalty Programmes;
IFRIC 14. IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction;
IFRIC 15. Agreements for the Construction of Real Estate;
IFRIC 16. Hedges of a Net Investment in a Foreign Operation;
IFRIC 17. Distributions of Non-cash Assets to Owners;
IFRIC 18. Transfers of Assets from Customers;
IFRIC 19. Extinguishing Financial Liabilities with Equity Instruments;
IFRIC 20. Stripping Costs in the Production Phase of a Surface Mine;
SIC-7. Introduction of the Euro;
SIC-10. Government Assistance-No Specific Relation to Operating Activities;
SIC-15. Operating Leases-Incentives;
SIC-25. Income Taxes-Changes in the Tax Status of an Entity or its Shareholders;
SIC-27. Evaluating the Substance of Transactions Involving the Legal Form of a Lease;
SIC-29. Service Concession Arrangements: Disclosures;
SIC-31. Revenue-Barter Transactions Involving Advertising Services;
SIC-32. Intangible Assets-Web Site Costs;
Approval by the Board of Improvements to IFRSS issued in May 2008;
issued in April 2009;
issued in May 2010;
IFRS Practice Statement Management Commentary;
IFRS Foundation Constitution;
Due Process Handbook for the IASB;
Due Process Handbook for the IFRS Interpretations Committee;
Glossary of Terms;
Index;
List of Standards.