IFRS 2013
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Book Publish Date
20-Nov-2013
What’s New?
This edition is presented in two volumes, parts A and B. It includes the following changes made since 1 January 2012 as a result of amendments from:
The following IFRS requirements were issued during 2012:-
• Government Loans (Amendments to IFRS 1);
• Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12);
• Investment Entities (Am
endments to IFRS 10, IFRS 12 and IAS 27); and
• Annual Improvements to IFRSs 2009–2011 Cycle (which contained separate amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34).
Annual Improvements to IFRSs 2009–2011 Cycle was issued in May 2012. The six amendments related to five Standards:-
| IFRS |
Subject of amendment |
| IFRS 1 First-time Adoption of International Financial Reporting Standards |
Repeated application of IFRS 1 |
|
Borrowing costs |
| IAS 1 Presentation of Financial Statements |
Clarification of the requirements for comparative information |
| IAS 16 Property, Plant and Equipment |
Classification of servicing equipment |
| IAS 32 Financial Instruments: Presentation |
Tax effect of distribution to holders of equity instruments |
| IAS 34 Interim Financial Reporting |
Interim financial reporting and segment information for total assets and liabilities |
This edition includes amendments to IFRSs that have an effective date after 1 January 2013. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
This book is available to purchase as a printed copy is also available to purchase as a PDF downloaded of the official website of the IFRS Foundation.