IFRS 2012 (Red Book) International Financial Reporting Standards IFRS 2012

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 includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB at 1 January 2012.

This edition also includes the IFRS Foundation Constitution, the IASB 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.

Part A is 1440 pages (one book) containing the standards/interpretations and Part B is 2240 pages (one book) containing the accompanying documents, bases for conclusions etc. Total number of pages for Part A and B is 3680 pages.

This RED book 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This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.