IFRS 2012 'Red Book' Now Available
The International Accounting Standards Board (IASB) has announced that the 2012 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is now available.
The 'Red Book' contains all official pronouncements issued at 1 January 2012, including all pronouncements with an effective date after 1 January 2012, but not the pronouncements they will replace. Accordingly, the 2012 edition contains pronouncements such as IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entitiesand IFRS 13 Fair Value Measurements, but does not contain the superseded version of IAS 27Consolidated and Separate Financial Statements.
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