2007 IFRS Bound Volume is published

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13 Mar 2007

The International Accounting Standards Board has published the 2007 Bound Volume of International Financial Reporting Standards.

This bound volume includes all IFRSs, International Accounting Standards (IASs), IFRIC and SIC Interpretations, and IASB-issued supporting documents, including application guidance, illustrative examples, implementation guidance, bases for conclusions, and dissenting opinions approved at 1 January 2007. IFRS Bound Volume 2007 (English, ISBN: 978-1-905590-26-1) may be ordered from The IASB Website. The price is £60 plus shipping. Discounts apply to low and middle income countries and orders for more than 10 copies. Translations into other languages will be published soon. Press Release  (PDF 42k).

The main changes from the 2006 Bound Volume are the inclusion of:

  • IFRS 8 Operating Segments
  • Four new Interpretations:
    • IFRIC 9 Reassessment of Embedded Derivatives
    • IFRIC 10 Interim Financial Reporting and Impairment
    • IFRIC 11 IFRS 2–Group and Treasury Share Transactions
    • IFRIC 12 Service Concession Arrangements
  • Amendments to other IFRSs resulting from these pronouncements
  • The Due Process Handbook for the IASB, which was published in April 2006
  • A brief history of each pronouncement, which has been added to its title page

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