Manual of accounting - IFRS 2012 pack comprises the following 3 volumes. Key updates are listed below:
Manual of accounting: IFRS 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
- New extracts and examples
- New chapters on the new standards published in 2011, including those on consolidated financial statements, joint arrangements, separate financial statements, associates and joint ventures, fair value measurement and employee benefits.
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
- New extracts from accounts and examples
Illustrative IFRS corporate consolidated financial statements for 2011 year ends
- Includes an appendix providing illustrative financial statements relating to IFRS 9 and firsttime adoption.
- Also includes appendices on:
- Agricultural assets
- IFRSs 10 and 11
- IFRS 13 and
- Current and forthcoming requirements