Changes in this edition BV2009

Changes in this - Changes in this edition This section is a brief guide to the changes since the 2008 edition that are incorporated in this edition

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Unformatted text preview: Changes in this edition This section is a brief guide to the changes since the 2008 edition that are incorporated in this edition of the Bound Volume of International Financial Reporting Standards. Introduction The main changes in this collection are the inclusion of: • one revised standard—IFRS 1 • 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—IFRICs 15–17. The version of IFRS 1 that is being superseded by the new version has been omitted. New pronouncements Details of the revised standard, new Interpretations and amendments to IFRSs included in this edition are as follows. IFRS 1 A revised version of IFRS 1 First-time Adoption of International Financial Reporting Standards was issued in November 2008. It supersedes IFRS 1 First-time Adoption of International Financial Reporting Standards (as issued in 2003 and amended at May 2008). The revised IFRS 1 is required to be applied from 1 July 2009. Earlier application is permitted. amended at May 2008)....
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This note was uploaded on 02/22/2012 for the course ACCOUNTING 402 taught by Professor Sanaabadry during the Spring '12 term at DISD.

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Changes in this - Changes in this edition This section is a brief guide to the changes since the 2008 edition that are incorporated in this edition

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