Manual of accounting - IFRS for the UK 2012 pack comprises the following 4 volumes. Key updates are listed below:
Manual of accounting: IFRS for the UK 2012
• Guidance on IASB amendments to IFRS 1 on hyperinflation and fixed dates; to IAS 12 on deferred tax and to IAS 1 on other comprehensive income (OCI)
• Conceptual Framework 2010
• Annual Improvements 2010
• IFRIC agenda decisions
• New extracts from accounts and examples
• New chapters on the new standards published in 2011, including those on consolidated financial statements, joint arrangements, fair value measurement and employee benefits
UK illustrative financial statements for 2011 year ends
• Includes an appendix providing illustrative financial statements relating to IFRS 9 and first-time adoption.
• Also includes appendices on:
- Agricultural assets
- IFRSs 10 and 11
- IFRS 13 and
- Current and forthcoming requirements
Manual of accounting: Financial instruments 2012
• IFRS 9 - including aspects on liabilities issued in November 2010
• Consequential amendments of IFRS 9
• IASB amendment to IFRS 7, ‘Financial instruments: Presentation’, on derecognition
• Annual improvements 2010
• IFRIC agenda decisions
• New extracts from accounts and examples
Manual of accounting: Narrative reporting 2012
• New chapters on business review and corporate governance
• Many more illustrations and examples