Articles liés à 2016 IFRS (Blue Book) (Part A and Part B)

2016 IFRS (Blue Book) (Part A and Part B) - Couverture souple

International Accounting Standards Board

 
9781911040002: 2016 IFRS (Blue Book) (Part A and Part B)
Couverture souple
ISBN 10 : 1911040006 ISBN 13 : 9781911040002
Editeur : International Accounting Standards Board, 2015

Synopsis

This edition includes the consolidated IFRS Standards as approved for issue by the IASB up to 31 December 2015 and as required to be applied on 1 January 2016. It does not include Standards with an effective date after 1 January 2016.
The following are the main changes since 1 January 2015:
. IFRS 14 Regulatory Deferral Accounts;
· Accounting for Acquisitions of Interests in Joint Operations(Amendments to IFRS 11);
·Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38);
·Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41);
·Equity Method in Separate Financial Statements(Amendments to IAS 27);
·Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
·Investment Entities: Applying the Consolidation Exception(Amendments to IFRS 10, IFRS 12 and IAS 28);
·Disclosure Initiative (Amendments to IAS 1); and
·Annual Improvements to IFRSs 2012-2014 Cycle (which contained separate amendments to IFRS 5 and 7 and IAS 19 and 34).

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de la quatrième de couverture

This edition includes the consolidated IFRS Standards as approved for issue by the IASB up to 31 December 2015 and as required to be applied on 1 January 2016. It does not include Standards with an effective date after 1 January 2016.
The following are the main changes since 1 January 2015:
. IFRS 14 Regulatory Deferral Accounts;
· Accounting for Acquisitions of Interests in Joint Operations(Amendments to IFRS 11);
·Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38);
·Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41);
·Equity Method in Separate Financial Statements(Amendments to IAS 27);
·Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
·Investment Entities: Applying the Consolidation Exception(Amendments to IFRS 10, IFRS 12 and IAS 28);
·Disclosure Initiative (Amendments to IAS 1); and
·Annual Improvements to IFRSs 2012-2014 Cycle (which contained separate amendments to IFRS 5 and 7 and IAS 19 and 34).

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
International Accounting Standards Board
Date d'édition
2015
Langue
anglais
ISBN 10 
1911040006
ISBN 13 
9781911040002
Reliure
Broché
Nombre de pages
3968
Coordonnées du fabricant
non disponible
Personne responsable
non disponible