The IFRS Foundation today published an updated version of A Guide through IFRS 2012 (Green Book).
The new edition includes the official pronouncements issued by the IASB as at 1 July 2012 with extensive cross-references and other annotations. It Includes Standards with an effective date after 1 July 2012 but not the Standards that they will replace.
The edition is presented in two volumes, Parts A and B, and includes the following changes made since 1 July 2011:
- new Interpretation—IFRIC 20;
- amendments to IFRSs 1, 7, 9, 10, 11 and 12 and IAS 32; and
- other minor amendments from Annual Improvements to IFRSs 2009–2011 Cycle.
A Guide through IFRS 2012 is particularly aimed at those teaching or studying IFRS. Cross-references help to guide readers through Standards and facilitate their understanding by providing the connection between:
- related Standards;
- Standards and their accompanying Illustrative Examples and Implementation Guidance; and
- Standards and the IASB’s main considerations in reaching its conclusions (ie the bases for conclusions).
In addition, footnotes summarise technical issues considered but rejected by the IFRS Interpretations Committee.
Copies are priced at £90 each, plus shipping. Discounts are available for: multiple copies, academics/students and residents of middle and low-income countries.
For further information or to purchase A Guide through IFRS 2012 (Green Book) (ISBN 978-1-907877-63-6; product ID: 1713), please visit our Web Shop. Alternatively, download the order form from the shop and return it by email, fax or post.
eIFRS and Comprehensive subscribers can access the electronic files of A Guide through IFRS 2012 (Green Book) here. You will be required to provide your login details. Comprehensive subscribers will soon receive a copy by mail.