A Guide through IFRS July 2011 (Green book)

Author: IASB (International Accounting Standards Board)
Publisher: IFRS Foundation
ISBN: 9781907877315
Published In: September 2011
Format: Paperback (2 volumes)
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description

Details

A Guide through IFRS July 2011, provides the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs) and IFRIC and SIC Interpretations, and IASB-issued supporting documents - illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - approved by the IASB at 1 July 2011.

Question: Why should people buy this Guide through IFRSs rather than the official main IFRSs Bound Volume?

The Guide includes the complete and up-to-date text of the International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs), and IFRIC and SIC Interpretations, and much more. In particular, the thousands of cross‑references guide the reader through the text of IFRSs and the other IASB issued material that accompanies but does not form part of IFRSs. Other annotations to IFRSs in this text include IFRIC agenda decisions and clarifications.

Question: What are the key benefits of this Guide?

This Guide will save you time. The thousands of cross‑references will guide you to the appropriate paragraphs of IFRSs and the explanations and illustrations that accompany it. Furthermore, the annotations clarify aspects of the original text.

Question: Who should buy this Guide?

The text is designed for those that require a detailed knowledge of IFRSs. It will assist in the preparation, audit and interpretation of IFRS financial statements. It will also be of use to those teaching and studying IFRSs.

Question: What questions does the Guide answer for the user/reader?

It identifies the interrelationship between paragraphs and sections of each IFRS and the IASB issued accompanying material—i.e. when reading a particular paragraph or section of IFRSs, the text answers the question: which paragraphs of this IFRS, other IFRSs and accompanying material help me understand this paragraph better? It also provides some explanatory annotations and includes the text of relevant IFRIC agenda decisions.