2012 International Financial Reporting Standards IFRS(R) - Consolidated without Early Application 2012: Official - książka wyd. 2012

Opis

International Financial Reporting Standards 2012, Part A is the authoritative volume that contains the full, consolidated text of all IFRS, IAS, and official interpretations (IFRIC and SIC) that were mandatory as of 1 January 2012, presenting them exactly as issued by the IASB and arranged in a clear, continuous legal‑technical format for direct use in financial reporting. This edition includes the complete standards without commentary or guidance, covering recognition, measurement, presentation, and disclosure requirements across all major areas of accounting—from financial instruments, revenue, and income taxes to business combinations, consolidation, and fair value measurement—along with the then‑current Conceptual Framework for Financial Reporting, which outlines the objectives and qualitative characteristics of financial information.