Publications

IFRS 2015

IFRS 2015

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The only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2015.

What’s New?
This edition is presented in two volumes, parts A and B.  It includes the following changes made since 1 January 2014:
- One revised Standard—IFRS 9 “ Financial Instruments ”;
In response to requests from interested parties that the accounting for financial instruments should be improved quickly, the IASB issued the completed version of IFRS 9 in July 2014, which includes:-
(A) a model for classifying financial assets that is driven by an asset’s cash flow characteristics and the business    model in which it is held;

(B) a model for classifying financial liabilities, including recognition in other comprehensive income, rather than in profit or loss, of gains (and losses) that are due to the deterioration (improvement) in an entity’s own credit risk on financial liabilities that an entity has elected to measure at fair value;

(C) a single, forward-looking ‘expected loss’ impairment model for financial assets not measured at fair value through profit or loss that requires entities to account for expected credit losses from when the financial assets are first recognized, and to recognize full lifetime expected losses when credit risk has increased significantly since initial recognition; and

(D) a hedge accounting model that more closely aligns the accounting treatment with the entity’s risk management activities and (in IFRS 7 Financial Instruments: Disclosures) provides enhanced disclosures about risk management activity.

IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with earlier application permitted.
- two new Standards—IFRS 14 “ Regulatory Deferral Accounts” and IFRS 15 “Revenue from Contracts with Customers” ;
- Annual Improvements to IFRSs 2012–2014 Cycle (which contained separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and
- amendments to the following Standards: IFRS 10, IFRS 11, IFRS 12, IAS 1, IAS 16, IAS 27, IAS 28, IAS 38 and IAS 41.
- This edition includes amendments to Standards that have an effective date after 1 January 2015. It does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.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 or as a PDF from the official website of the IFRS Foundation. 

IFRS 2014

IFRS 2014

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  • What’s New?
    This version contains the latest changes since the 2013 edition of the Bound Volume of International Financial Reporting Standards (the ‘Red Book’)

    The following are the main changes made since 1 January 2013:
    • Amendments to the following Standards: IFRS 7, IFRS 9, IAS 19, IAS 36 and IAS 39;
    • Two sets of Annual Improvements;
    • One new Interpretation—IFRIC 21 “Levies”; and
    • IFRS Foundation Constitution and Due Process Handbook.
    • It also contains the Annual Improvements to IFRSs 2011–2013 Cycle which were issued in December 2013. 

    Following are the four amendments related to the four Standards:-
IFRS Subject of amendment
 IFRS 1 First-time Adoption of International Financial Reporting Standards  Meaning of ‘effective IFRSs’.
 IFRS 3 Business Combinations   Scope exceptions for joint ventures.
IFRS 13 Fair Value Measurement    Scope of paragraph 52 (portfolio exception).
 IAS 40 Investment Property   Clarifying the interrelationship between IFRS 3 and IAS 40 when classifying property as investment property or owner-occupied property.
  1. • Amendments to the following were also issued:
     
    Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) issued in May 2013.
    Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) issued in June 2013.
    Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) issued in November 2013.

This book is available to purchase as a printed copy or as a PDF from the official website of the IFRS Foundation. 

IFRS 2013

IFRS 2013

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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.

IFRS 2012

IFRS 2012

Price:Free

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Is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2012.

What’s New?
This edition is presented in two volumes, parts A and B, and includes the following changes made during 2011:
• Four new standards 
  - IFRS 10 " Consolidated Financial Statements" 
  - IFRS 11 " Joint Arrangements " 
  - IFRS 12 " Disclosure of Interests in Other Entities " 
  - IFRS 13 " Fair Value Measurement "

• One new Interpretation—IFRIC 20 " Stripping Costs in the Production Phase of a Surface Mine;
• Seven revised standards—IFRSs 7 and 9 and IASs 1, 12, 19, 27 and 28;
• Amendments to IFRSs that were issued as separate documents—IFRSs 7 and 9, IASs 1, 19 and 32; and
• Amendments to other IFRSs resulting from those amended standards.

This edition includes amendments to IFRSs that have an effective date after 1 January 2012. 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.

International Financial Reporting Standards 2011

International Financial Reporting Standards 2011

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The latest Arabic translated version of the International Financial Reporting Standards, including  the amendments approved by the IASB, namely:-

  • Adding IFRS 9 “Financial Instruments” (2010) which was issued in November 2009 as a first phase of the project to replace IAS 39 “Financial Instruments: Recognition and Measurement”, which tackles classification and measurement of financial assets.
  • Amendments to IFRSs issued as separate documents.
  • Amendments to IFRSs issued in the third annual improvements project.
  • Amendments to other IFRSs resulting from amended standards.

The IASB also completed the first stage of its project to develop a new conceptual framework. The conceptual framework for financial reporting includes chapters addressing the objectives and qualitative characteristics of financial reports. It is immediately effective. This framework incorporates the sections related to the framework of financial statements preparation and presentation.

In addition, the IASB issued a practice pronouncement for IFRSs entitled “management commentary- a framework for presentation”, and updated the due process handbook of IASB and IFRIC.

International Financial Reporting Standards 2010

International Financial Reporting Standards 2010

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The Arab Society of Certified Accountants (Jordan) has issued the approved Arabic translation of IFRSs 2010. This publication contains the changes made since 2009 edition.

Due to the large size of the contents of this edition, the volume has been published in two parts. Part A presents the IFRSs and their introductions and explanatory rubrics. Part B contains the accompanying documents, such as bases for conclusions, implementation guidance and illustrative examples.

In addition, it includes the following:-

  • New IFRS 9 “Financial Instruments” issued in November 2009, which is the first phase of the replacement of IAS 39 “Financial Instruments: Recognition and Measurement” in its entirety by the end of 2010. IFRS 9 shall be effective as from January 1, 2013. Earlier application shall be permitted.
  • Revised IAS 24.
  • Two new interpretations, namely:- 
    - International Financial Reporting Interpretation Committee (IFRIC) 18 “Transfers of Assets from Customers”.
    - IFRIC 19 “Extinguishing Financial Liabilities with Equity”.

IFRIC 18 to be applied for the annual periods beginning on or after 1 July 2009. IFRIC 19 to be applied for the annual periods beginning on or after 1 July 2010. In either case, earlier application shall be permitted.

IFRS for SMEs

IFRS for SMEs

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The Arabic version of the International Financial Reporting Standard for Small- and Medium-sized Entities  (IFRS for SMEs), issued for the first time by the International Accounting Standards Board (IASB). The IFRS for SMEs aims at fulfilling the requirements of small and medium entities estimated to account for more than 95% of all companies around the world.

This Standard was found to be less complicated and more clarified than the International Financial Reporting Standards (IFRS) in many aspects: 

  • The Standard was written in a clear andeasily translated language.
  • Issues irrelevant to small and medium entities were omitted.
  • While all IFRSs allow accounting policies options, the IFRS for SMEs allows the simplest option only.
  • This book includes one set of high quality, understandable and enforceable international accounting standards what require transparent, high quality and comparable information.

International Financial Reporting Standards 2009

International Financial Reporting Standards 2009

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This edition includes changes made since 2008 .

Basic changes contained in this edition are summarized as follows:-

  • A revised version of IFRS 1 "First-time Adoption of International Financial Reporting Standards". The revised IFRS 1 is to be applied from July 1, 2009. Earlier application is permitted.
  • 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.
  • Three new interpretations for the International Financial Reporting Interpretations Committee (IFRICs) 15–17.
    - 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"

International Financial Reporting Standards 2008

International Financial Reporting Standards 2008

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This edition includes changes made since 2007 :-

Basis changes contained in this edition are:-

- Revising the following three standards:-

  • International Financial Reporting Standard 3.
  • International Accounting Standard 1.
  • International Accounting Standard 23.
    - Amendment of International Accounting Standard 27.
    - Amendments to the International Financial Reporting Standards resulting from revised or amended standards.
    - Two new interpretations: 13 and 14.
  • Interpretation 13 "Client Loyalty Programs".
  • Interpretation 14 "International Accounting Standard 19 "The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction".
    The book also includes the due process for IFRIC interpretations published in February 2007.

    IFRS 3, IAS 1 and IAS 23 were replaced by new editions

International Financial Reporting Standards 2007

International Financial Reporting Standards 2007

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This publication includes the latest changes made as of January 1, 2006 compared to the 2005 (including International Accounting Standards and Interpretations) edition:-

• One new standard —IFRS 8
• Four new Interpretations —IFRICs 9 –12
• Amendments to other IFRSs resulting from these pronouncements
• Amendments to the Preface to International Financial Reporting Standards.
• IAS 14, which is being superseded by IFRS 8, has been omitted.

It also includes the Due Process Handbook for the IASB which was published in April
One new standard —IFRS 8

International Financial Reporting Standards 2006

International Financial Reporting Standards 2006

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The International Financial Reporting Standards 2006 Handbook outlines the modifications that occurred to the 2005 edition: new IFRS 7, in addition to the three new interpretations (IFRICS) 6 to 8.

International Financial Reporting Standards 2005

International Financial Reporting Standards 2005

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Latest changes made to this publication as distinct from 2004 edition (including International Accounting Standards (IASs) and Interpretations as at 1 January 2005) including new standards IFRS 6 “Exploration and Evaluation of Mineral Resources”, amendments to IAS 19 “Employee Benefits (on actuarial gains and losses, group plans and disclosures)", and amendments to IAS 39 (on transition and initial recognitions of financial assets and financial liabilities ).

International Financial Reporting Standards 2004

International Financial Reporting Standards 2004

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The official Arabic publication provides complete text of all the standards plus interpretations, and all material is extant as at 31 March 2004. This complete text features all IFRS, IAS, Interpretations and IASB-issued supporting documentation - bases for conclusions, implementation guidance and illustrative examples. It also includes the IASB framework for the preparation and presentation of financial statements, the preface to international financial reporting standards, an updated glossary of terms, and a new comprehensive index.

International Financial Reporting Standards 2003

International Financial Reporting Standards 2003

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This publication is regarded as a major contribution to clarifying the implementation of International Accounting Standards. I It highlights the congruity of systems and procedures related to financial statement preparations and presentations. It is also regarded as excellent reference for the latest advancements and modifications in International Accounting Standards for both Arab students and professionals.

International Financial Reporting Standards 2002

International Financial Reporting Standards 2002

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This edition includes 41 accounting standards and 35 interpretations. The Arabic version of the Standards and the implementation guidelines, consisting of 351 pages, has been issued as an important guiding reference for banks, investment companies, financial institutions, insurance companies, as well as accountants, auditors, judges, attorneys and members of arbitration panels. It is also a useful professional and academic reference for those preparing to sit for qualifying examinations of Certified Accountants all over the Arab world.

International Financial Reporting Standards 2001

International Financial Reporting Standards 2001

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For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards what can be used to bring about uniformity in financial reporting around the world. Uniform accounting will reduce the costs of preparing financial statements for multinational companies and facilitate the jobs of investment analysts, investors, and others in assessing business results.

International Financial Reporting Standards 2000

International Financial Reporting Standards 2000

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A comprehensive listing of international standards in one easy-to-follow reference in Arabic. This guide helps accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely utilized IAS.