Official pronouncements issued at 1 January 2012. Includes IFRSs® with an effective date after 1 January 2012 but not the IFRSs® they will replace.
International Financial Reporting Standards IFRS 2012 (English) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements.
This edition is presented in two parts:
• Part A (the Conceptual Framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.
This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
The edition also includes the IFRS Foundation Constitution, the Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.