A Guide through IFRS 2012 ('Green Book') is now available
20 Sep, 2012
The IFRS Foundation has announced that 'A Guide through IFRS 2012' is now available. This volume (nicknamed the 'Green Book') includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of 1 July 2012 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.
The new requirements since 1 July 2011 include:
- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
- amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IAS 32 Financial Instruments: Presentation
- minor amendments from Annual Improvements to IFRSs 2009—2011 Cycle.
The Green Book can be purchased for £90 plus shipping for the two book set (academic, developing country, and volume discounts apply). Click for more information and ordering details.