International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards

Authoritative literature

The content of this book takes into account all accounting standards and other relevant rules issued up to September 2012. Consequently, it covers the IASB’s Conceptual Framework for Financial Reporting and authoritative literature listed below.

References in the main text of each chapter to the pronouncements below are generally to the versions of those pronouncements as approved and expected to be included in the Blue Book edition of the Bound Volume 2013 International Financial Reporting Standards IFRS – Consolidated without early application – Official pronouncements applicable on 1 January 2013, to be published by the IASB.

References to those pronouncements below which have an effective date after 1 January 2013 (such as IFRS 9 – Financial Instruments) are to the versions of those pronouncements as denoted by the ISBN references noted below. These are expected to be included in the Red Book edition of the Bound Volume 2013 International Financial Reporting Standards IFRS – Official pronouncements issued at 1 January 2013, to be published by the IASB.

References in the main text to pronouncements that applied only to periods beginning before 1 January 2013 are generally denoted by the last version of the Blue Book edition of the Bound Volume in which they were included. For example, IAS 27 (2012) refers to IAS 27 – Consolidated and Separate Financial Statements, which was included in the Blue Book edition of the Bound Volume 2012 International Financial ...