International Financial Reporting Standards 2004

Author: Accounting Department of the Ministry of Finance
Publisher:
Publish Date: 2005-07-01
Features: This book includes all effective pronouncements issued by the International Accounting Standards Board (IASB). The 2004 consolidated edition includes all International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), Interpretations, and IASB's standards-supporting documents—Conclusion Basis, Application Guides, and Examples. This consolidated edition includes the following new International Financial Reporting Standards: "International Financial Reporting Standards 2004" includes all effective pronouncements issued by the International Accounting Standards Board (IASB) as of March 31, 2004. It includes: "IFRS 1—First Adoption of International Financial Reporting Standards," "IFRS 2—Share-based Payment," "IFRS 3—Business Combinations," "IFRS 4—Insurance Contracts," and "IFRS 5—Non-current Assets Held for Sale and Discontinued Operations." It also includes the new versions and amendments of all International Accounting Standards as of March 31, 2004, as well as the IASB's standards on financial instruments—IAS 32 and IAS 39. ...This book includes the new versions and amendments of all International Accounting Standards as of March 31, 2004, as well as the IASB's standards on financial instruments.