![]() | Amendments to IFRS 1 (July 2009) ISBN: 9781907026300 International Financial Reporting Standard, Additional Exemptions for First-time Adopters (Amendments to IFRS 1) July 2009 £10.00 |
![]() | Amendment to IFRS 2 (Jan 2008) ISBN: 9781905590568 Amendment to International Financial Reporting Standard IFRS 2, Share-based Payment - Vesting Conditions and Cancellations £10.00 |
![]() | Amendments to IFRS 7 (March2009) ISBN: 9781907026003 Improving Disclosures about Financial Instruments (Amendments to IFRS 7) £10.00 |
![]() | Amendments IFRIC 9/IAS39 (Mar2009) ISBN: 9781907026010 Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) £10.00 |
![]() | Amendment IAS 39/IFRS 7 (Nov08) ISBN: 9781905590841 Reclassification of Financial Assets - Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures £10.00 |
![]() | Amendment to IFRS 2 (June 2009) ISBN: 9781907026096 International Financial Reporting Standard, Group Cash-settled Share-based Payment Transactions - Amendments to IFRS 2 £10.00 |
![]() | Amendments IFRS 1 & IAS 27 (May 2008) ISBN: 9781905590636 Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate £15.00 |
![]() | Amendments IAS 32 and IAS 1 (Feb 2008) ISBN: 9781905590605 Amendments to IAS 32 Financial Instruments: Presentation, and IAS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation £10.00 |
![]() | A Guide through International Financial Reporting Standards July 2008 ISBN: 9781905590681 Available in hard copy now and online in Q4 2008, A Guide through International Financial Reporting Standards, 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 2008. £90.00 |
![]() | Improvements to IFRSs (Apr09) ISBN: 9781907026058 The amendments included in this publication reflect issues that were included in exposure drafts of proposed amendments to IFRSs published in October 2007, August 2008 and January 2009. By presenting the amendments in a single document rather than as a series of piecemeal changes the IASB aims to ease the burden of change for all concerned. £15.00 |
![]() | Improvements to IFRSs (May 2008) ISBN: 9781905590667 International Financial Reporting Standard - Improvements to IFRSs £15.00 |
![]() | IFRS 2009 CHIEF EXECUTIVE BRIEFING ISBN: 9781905590940 International Financial Reporting Standards (IFRSs) - A Briefing for Chief Executives, Audit Committees and Boards of Directors (2009) These concise and easy to use briefing notes provide summaries of all the consolidated versions of IFRSs issued at 1 January 2009, in non-technical language. The main changes in this edition include: - the revision of four standards - IFRS 1, IFRS 3, IAS 1 and IAS 23; - the amendment of one standard - IAS 27; - amendments to IFRSs that were issued as separate documents; - amendments to IFRSs issued in the first annual improvements project; - amendments to other IFRSs resulting from those revised or amended standards. The versions of IFRS 1, IFRS 3, IAS 1, IAS 23 and IAS 27 that are being superseded by the new versions have been omitted. £19.00 |
![]() | IFRS Taxonomy Guide 2009 (XBRL) ISBN: 9781907026089 The IFRS Taxonomy Guide 2009 provides guidance on how to apply the IFRS Taxonomy. It has been specifically prepared for users of the IFRS Taxonomy who are already familiar with XBRL and who have an understanding of the application of IFRSs in XBRL. This includes preparers and issuers of financial statements using the IFRS Taxonomy to create instance documents, supervisors, regulators and other receivers creating IFRS Taxonomy extensions, and also XBRL-compliant software developers. £20.00 |
![]() | IFRS for SMEs (July 2009) SET ISBN: 9781907026164 Printed copies expected to be available by end of July 2009. The three booklet set comprises the Standard, Basis for Conclusions and Illustrative Financial Statements Presentation and Disclosure Checklist as approved by the IASB. The IFRS for SMEs is the first ever internationally recognised set of accounting standards designed specifically for SMEs. Built on IFRS foundations but a separate, standalone product that sits side-by-side with the full set of IFRS standards. £20.00 |
![]() | IFRS 1 First-time Adoption (Nov08) ISBN: 9781905590803 IFRS 1 First-time Adoption of International Financial Reporting Standards (revised) November 2008 (3 parts, including the Standard, Basis for Conclusions, Guidance on Implementing) £15.00 |
![]() | IFRS 2 (Feb 2004) ISBN: 1904230407 Includes the Standard, Basis for Conclusions and Guidance on Implementing IFRS 2 (3 booklets sold as a set) £15.00 |
![]() | IFRS 3 / IAS 27 (January 2008) ISBN: 9781905590445 International Financial Reporting Standard IFRS 3 Business Combinations (January 2008) (4 parts)(together with IAS 27) IFRS 3 International Financial Reporting Standard - ISBN 978-1-905590-45-2 Basis for Conclusions IFRS 3 - ISBN 978-1-905590-46-9 Illustrative Examples IFRS 3 - ISBN 978-1-905590-47-6 International Accounting Standard IAS 27 Consolidated and Separate Financial Statements (January 2008) ISBN 978-1-905590-48-3 £18.00 |
![]() | IFRS 3 (March 2004) ISBN: 1904230458 Includes the Standard, Basis for Conclusions and Illustrative Examples (3 booklets sold as a set) £15.00 |
![]() | IFRS 4 Revised Impl Guidance (Dec 2005) ISBN: 1904230954 Revised Guidance on Implementing IFRS 4 Insurance Contracts. This revision reflects the changes made to IFRS 4 in August 2005 by IFRS 7 Financial Instruments: Disclosures. The revision updates only the disclosure section of the guidance. Nevertheless, this published version contains the entire revised text. £10.00 |
![]() | IFRS 4 (March 2004) ISBN: 1904230490 Includes the Standard, Basis for Conclusions and Implementation Guidance (3 booklets sold as a set) £15.00 |
![]() | IFRS 5 (March 2004) ISBN: 1904230547 Includes the Standard, Basis for Conclusions and Implementation Guidance (3 booklets sold as a set) £15.00 |
![]() | IFRS 6 (Dec 2004) ISBN: 1904230741 Includes the Standard and Basis for Conclusions (2 booklets sold as a set) £15.00 |
![]() | IFRS 7 / AMD IAS 1 (Aug 2005) ISBN: 1904230857 Includes IFRS 7 Standard, Basis for Conclusions on IFRS 7 and Guidance on Implementing IFRS 7, and the Amendment to IAS 1 (4 Booklets sold together as a set) £15.00 |
![]() | IFRS 8 (Nov 06) Operating Segments ISBN: 1905590202 £15.00 |
![]() | IFRIC Due Process Handbook (Jan 2007) ISBN: 9781905590285 £10.00 |
![]() | IAS 23, Borrowing Costs (March 2007) ISBN: 9781905590322 £15.00 |
![]() | Business Combinations Phase II Project Summary and Feedback Statement (January 2008) ISBN: 9781905590575 £10.00 |
![]() | International Accounting Standard IAS 1 Presentation of Financial Statements (September 2007) ISBN: 9781905590360 £15.00 |
![]() | Discussion Paper, Management Commentary (Oct 2005) ISBN: 1904230970 A paper prepared for the IASB by staff of its partner standard-setters and others. Comments to be submitted by 28 April 2006. £10.00 |
![]() | DD, Preliminary Views on Insurance Contracts (May 07) ISBN: 9781905590353 Two booklet set. (Part 1) Invitation to Comment and Main Text (Part 2) Appendices £16.00 |
![]() | DD, Measurement Bases for Financial Accounting (Nov 2005) ISBN: 1904230962 Discussion Paper, Measurement Bases for Financial Accounting-Measurement on Initial Recognition (November 2005) - prepared by staff of the Canadian Accounting Standards Board (comments to be submitted by 19 May 2006) £10.00 |
![]() | DD Small and Med Entities (Jun 2004) ISBN: 1904230636 Comments to be submitted by 24 September 2004 £10.00 |
![]() | Financial Instruments Reporting & Accounting (Oct 2005) ISBN: 1904230946 "A user's guide through the official text of IAS 32, IAS 39 and IFRS 7. This is the only complete and up-to-date text, with extensive cross-references, of the Standards on financial instruments issued by the International Accounting Standards Board: IAS 32 Financial Instruments: Presentation IAS 39 Financial Instruments: Recognition and Measurement IFRS 7 Financial Instruments: Disclosures. The volume also contains introductory material and a summary of IFRS 1 that will be of particular interest to first-time adopters of IFRSs. This volume offers a unique single reference point for all those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRSs. £38.00 |
![]() | Changes IASCF Constitution (July 2005) ISBN: 1940230938 £10.00 |
![]() | Discussion Paper, Fair Value Measurements (Nov 06) ISBN: 1905590210 (Comments to be submitted by 2 April 2007) Two booklet set. £10.00 |
![]() | Due Process Handbook for the IASB (March 2006) ISBN: 1905590067 £10.00 |
![]() | DD, Preliminary View on an improved Conceptual Framework (July 2006) ISBN: 1905590083 Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information (Comments to be received by 3 November 2006) £10.00 |
![]() | PREFACE TO IFRS (May 2002) ISBN: 1904230024 The Preface sets out the objectives and procedures for due process, reflecting the IASBs new structure, and explains the scope, authority and timing of application of International Financial Reporting Standards (IFRSs). £15.00 |
![]() | Review of the IASCF Constitution (Dec08) ISBN: 9781905590919 IASCF - Review of the Constitution (December 2008), Identifying Issues for Part 2 of the Review. Comments to be submitted by 31 March 2009. £10.00 |
![]() | Review of the IASCF Constitution (July 08) ISBN: 9781905590728 International Accounting Standards Committee Foundation - Review of the Constitution July 2008 - Public Accountability and the Composition of the IASB - Proposals for Change (comments to be submitted by 20 September 2008) £10.00 |
![]() | Disc Paper Leases (March 2009) ISBN: 9781907026027 Discussion Paper, Leases - Preliminary Views (March 2009) (DP/2009/1) £12.00 |
![]() | DP Revenue Recognition (Dec08) ISBN: 9781905590957 Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers (December 2008) (Comments to be submitted by 19 June 2009. £12.00 |
![]() | DP Financial Instruments (Feb 2008) ISBN: 9781905590612 Discussion Paper: Financial Instruments with Characteristics of Equity - Invitation to Comment (February 2008) Comments to be submitted by 5 September 2008. £10.00 |
![]() | DP Amends IAS 19 (March 2008) ISBN: 9781905590629 Discussion Paper, Preliminary Views on Amendments to IAS 19 Employee Benefits (March 2008) (Comments to be submitted by 26 September 2008) £10.00 |
![]() | DP Reducing Complexity Fin Inst (Mar08) ISBN: 9781905590599 Discussion Paper, Reducing Complexity in Reporting Financial Instruments (Comments to be submitted by 19 September 2008) £10.00 |
![]() | Financial Instruments (July 2009) ISBN: 9781905590698 A guide through the official text of IAS 32, IAS 39 and IFRS 7 - includes the report on illiquid markets by the Expert Advisory Panel. This is the only complete and up-to-date text, with extensive cross-references, of the Standards on financial instruments issued by the International Accounting Standards Board: IAS 32 Financial Instruments: Presentation IAS 39 Financial Instruments: Recognition and Measurement IFRS 7 Financial Instruments: Disclosures. The volume also contains the Interpretations of IASs 32 and 39 and IFRS 7 developed by the International Financial Reporting Interpretations Committee: - IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments - IFRIC 9 Reassessment of Embedded Derivatives - IFRIC 10 Interim Financial Reporting and Impairment - IFRIC 16 Hedges of a Net Investment in a Foreign Operation In addition, footnotes describe issues on which the IFRIC decided not to develop an interpretation. £38.00 |
![]() | Exposure Draft of Proposed Amendments to IAS 24 (Feb 2007) ISBN: 9781905590292 Exposure Draft of proposed Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party (Comments to be received by 25 May 2007) £10.00 |
![]() | ED Amendments IAS 39 (September 2007) ISBN: 9781905590377 Comments to be received by 11 January 2008. £10.00 |
![]() | ED9 Joint Arrangements (Sept 2007) ISBN: 9781905590391 Comments to be received by 11 January 2008 £10.00 |
![]() | Exposure Draft of Proposed IFRS for Small and Medium-sized Entities (Feb 2007) ISBN: 9781905590162 Comments to be received by 1 October 2007. Three booklet set, comprising the proposed Standard (254 pages), Basis for Conclusions (48 pages) and Draft Implementation Guidance/Illustrative Financial Statements and Disclosure Checklist (80 pages). £18.00 |
![]() | Exposure Draft ED 8 Operating Segments (January 2006) ISBN: 1905590008 Comments to be received by 19 May 2006). Three part set, comprising the Exposure Draft, the Basis for Conclusions, and the Draft Implementation Guidance. £10.00 |
![]() | ED Improvements to IFRSs (Oct 2007) ISBN: 9781905590438 The exposure draft proposes amendments to 25 International Financial Reporting Standards (IFRSs). The IASB is requesting comments to be received by 11 January 2008 £10.00 |
![]() | ED Amendments IFRS 2 (Dec 2007) ISBN: 9781905590537 Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 - Group and Teasury Share Transactions Group Cash-settled Share-based Payment Transactions (December 2007) (Comments are to be received by 17 March 2008) £10.00 |
![]() | ED of Proposed Amendments to IFRS 1 First Time Adoption of International Financial Reports (January 2007) ISBN: 9781905590247 Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards. Cost of an Investment in a Subsidiary (January 2007) Comments to be received by 27 April 2007. £10.00 |
![]() | ED/DP Improved Conceptual Frame (May08) ISBN: 9781905590674 Exposure Draft of An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information £10.00 |
![]() | ED Amend IFRIC9 and IFRIC16 Jan09 ISBN: 9781905590926 Exposure Draft, Post-implementation Revisions to IFRIC Interpretations (proposed amendments to IFRIC 9 and IFRIC 16), January 2009 (ED/2009/1) (Comments to be submitted by 2 March 2009) £10.00 |
![]() | ED Embedded Derivatives (Dec08) ISBN: 9781905590933 Exposure Draft, Embedded Derivatives (proposed amendments to IFRIC 9 and IAS 39), December 2008. Comments to be received by 21 January 2009. £10.00 |
![]() | ED Investments (amend IFRS7) Dec08 ISBN: 9781905590964 Exposure Draft, Investments in Debt Instruments (proposed amendments to IFRS 7) (December 2008) (Comments to be received by 15 January 2009) £10.00 |
![]() | ED Income Tax (March 2009) (Set) ISBN: 9781905590971 Exposure Draft, Income Tax (March 2009) - ED/2009/2 Comments to be received by 31 July 2009 £10.00 |
![]() | ED Amendments IFRS 1 & IAS 27 (Dec 2007) ISBN: 9781905590551 Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Comments are to be received by 26 February 2008). £10.00 |
![]() | ED Amend IFRIC 14 (May09) ISBN: 9781907026065 Exposure Draft, Prepayments of a Minimum Funding Requirement (proposed amendments to IFRIC 14) (May 2009) ED/2009/4 Comments to be received by 27 July 2009 £10.00 |
![]() | ED Management Commentary (June09) ISBN: 9781907026140 Exposure Draft Management Commentary (June 2009) ED/2009/6 Comments to be received by 1 March 2010. £10.00 |
![]() | ED Fair Value Measurement (May09) SET ISBN: 9781907026102 Three booklet set comprises the proposed standard, basis for conclusions and Illustrative Examples. £12.00 |
![]() | ED Financial Instruments (July 2009) SET ISBN: 9781907026218 Exposure Draft Financial Instruments: Classification and Measurement (July 2009) (two parts including the proposed standard and basis for conclusions and draft amendments to guidance on other IFRSs) (Comments to be received by 14 September 2009) £10.00 |
![]() | ED Amend IAS 39/IFRS 7 (Mar09) ISBN: 9781907026041 Exposure Draft - Derecognition (Proposed amendments to IAS 39 and IFRS 7) (March 2009) Comments to be received by 31 July 2009 £10.00 |
![]() | ED10 Consolidated Financial Statement (Dec08) ISBN: 9781905590865 Exposure Draft, ED10, Consolidated Financial Statements (December 2008) (three parts, Standard, Basis for Conclusions, Illustrative Examples) (Comments to be received by 20 March 2009). £12.00 |
![]() | ED Simplifying Earnings per Share (Amend IAS 33) (August 2008) ISBN: 9781905590704 Exposure Draft, Simplifying Earnings per Share - Proposed amendments to IAS 33 (Comments are to be received by 5 December 2008.) £10.00 |
![]() | ED Amendments IAS 24 (Dec 2008) ISBN: 9781905590858 Exposure Draft, Relationships with the State (proposed amendments to IAS 24, Related Party Disclosures), December 2008. Comments to be submitted by 13 March 2009 £10.00 |
![]() | ED Improvements to IFRSs (August 2008) ISBN: 9781905590735 Exposure Draft of proposed Improvements to IFRSs (August 2008). Comments are to be received by 7 November 2008. £10.00 |
![]() | ED Additional Exemptions for First-time Adopters, proposed amendments to IFRS 1 (September 2008) ISBN: 9781905590711 Exposure Draft, Additional Exemptions for First-time Adopters, Proposed Amendments to IFRS (Comments to be received by 23 January 2009) £10.00 |
![]() | ED Disc Operations (Amend IFRS 5) Sept08 ISBN: 9781905590742 Exposure Draft, Discontinued Operations, proposed amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (Comments to be received by 23 January 2009) £10.00 |
![]() | Discussion Paper, Preliminary Views on Financial Statement Presentation (Oct 2008) ISBN: 9781905590766 (Comments to be submitted by 14 April 2009) £12.00 |
![]() | ED Improving Disclosures (amend IFRS 7) ISBN: 9781905590773 Exposure Draft, Improving Disclosures about Financial Instruments (Proposed amendments to IFRS 7), October 2008 (Comments to be received by 15 December 2008) £10.00 |
![]() | Amendment IAS 39/ IFRS 7 Oct 08 ISBN: 9781905590780 Reclassification of Financial Assets - Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures £10.00 |
![]() | Amendment IAS 39 Eligible Hedged Items (July 2008) ISBN: 9781905590582 Amendment to IAS 39 Financial Instruments: Recognition and Measurement - Eligible Hedged Items £10.00 |