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International Financial Reporting Standards (IFRS) 2012


The globalisation of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so-called IAS Regulation by the European Parliament and the Council of the European Union.
In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB.
This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and thus mandatory for companies operating in capital markets.
A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS.

The IASB Financial Reporting Pronouncements
Framework for the Preparation and Presentation of Financial Statements
International Accounting Standards
IAS 1: Presentation of Financial Statements
IAS 2: Inventories
IAS 7: Statements of Cash Flows
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events after the Reporting Period
IAS 11: Construction Contracts
IAS 12: Income taxes
IAS 16: Property, Plant and Equipment
IAS 17: Leases
IAS 18: Revenue
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 23: Borrowing Costs
IAS 24: Related Party Disclosures
IAS 26: Accounting and Reporting by Retirement Benefit Plans
IAS 27: Consolidated and Separate Financial Statements
IAS 28: Investments in Associates
IAS 29: Financial Reporting in Hyperinflationary Economies
IAS 31: Interests in Joint Ventures
IAS 32: Financial Instruments: Presentation
IAS 33: Earnings per Share
IAS 34: Interim Financial Reporting
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 39: Financial Instruments: Recognition and Measurement
IAS 40: Investment Property
IAS 41: Agriculture
International Financial Reporting Standards
IFRS 1: First-time Adoption of International Financial Reporting Standards
IFRS 2: Share-based Payment
IFRS 3: Business Combinations
IFRS 4: Insurance Contracts
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
IFRS 6: Exploration for and Evaluation of Mineral Resources
IFRS 7: Financial Instruments: Disclosures
IFRS 8: Operating Segments
IFRIC Interpretations
IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2: Members' Shares in Cooperative Entities and Similar Instruments
IFRIC 4: Determining Whether an Arrangement Contains a Lease
IFRIC 5: Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6: Liabilities Arising from Participating in a Specific Market -
Waste Electrical and Electronic Equipment
IFRIC 7: Applying the Restatement Approach under IAS 29 -
Financial Reporting in Hyperinflationary Economies
IFRIC 9: Reassessment of Embedded Derivatives
IFRIC 10: Interim Financial Reporting and Impairment
IFRIC 12: Service Concession Arrangements
IFRIC 13: Customer Loyalty Programmes
IFRIC 14: IAS 19 -
The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15: Agreements for the Construction of Real Estate
IFRIC 16: Hedges of a Net Investment in a Foreign Operation
IFRIC 17: Distributions of Non-cash Assets to Owners
IFRIC 18: Transfers of Assets from Customers
IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments
Standing Interpretations Committee Interpretations
SIC-7: Introduction of the Euro
SIC-10: Government Assistance -
No Specific Relation to Operating Activities
SIC-12: Consolidation -
Special Purpose Entities
SIC-13: Jointly Controlled Entities -
Non-monetary Contributions by Venturers
SIC-15: Operating Leases -
SIC-21: Income Taxes -
Recovery of Revalued Non-depreciable Assets
SIC-25: Income Taxes -
Changes in the Tax Status of an Entity or its Shareholders
SIC-27: Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC-29: Service Concession Arrangements: Disclosures
SIC-31: Revenue -
Barter Transactions Involving Advertising Services
SIC-32: Intangible Assets -
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