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IASB's 2008 Bound Volume is published

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06 Mar 2008

The IASB has published International Financial Reporting Standards 2008 – the English language Bound Volume containing the official consolidated text of all authoritative IASB pronouncements approved for issue at 1 January 2008. This includes the revised IFRS 3 Business Combinations and amended IAS 27 Consolidated and Separate Financial Statements, which were issued in mid-January.

BV 2008 (ISBN: 978-1-905590-54-4) has 2,752 pages and sells for £60 plus shipping, with discounts for students, educators, and low and middle income countries. The main changes in the 2008 edition as compared to last year's Bound Volume are:
  • a revised IAS 1 Presentation of Financial Statements
  • a revised IFRS 3 Business Combinations
  • a revised IAS 23 Borrowing Costs
  • an amended IAS 27 Consolidated and Separate Financial Statements
  • two new Interpretations:
    • IFRIC 13 Customer Loyalty Programmes
    • IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
  • amendments to IFRS 2 Share-based Payment
  • amendments to other IFRSs resulting from these pronouncements
  • the IFRIC Due Process Handbook
You can Order On-Line on the IASB's website.

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