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International Financial Reporting Standards 2005 | |||||
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Rok: 2005 AnotaceThe new and Official IFRST Bound Volume contains all the new International Financial Reporting Standards and all International Accounting Standards (IASsT), with all the latest revisions and amendments, as at 1st January 2005. It also includes all the associated IASB pronouncements and application guidance. This is the definitive current text of International Financial Reporting Standards.The new and Official IFRST /Bound volume also has the latest revisions and amendments to all International Accounting Standards (IASs) as at 1st January 2005, including:. IFRS 6 - Exploration for an Evaluation of Mineral Resources. Amendments to IAS 19 (Employee Benefits) - Actuarial Gains and Losses, Group Plans and Disclosures. Amendment to IAS 39 (Financial Instruments: Recognition and Measurement) - Transition and Initial Recognition of Financial Assets and Financial Liabilities. IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities. IFRIC 2 - Members Share in Co-operative Entities and Similar Instruments. IFRIC 3 - Emission Rights. IFRIC 4 - Determining Whether an Arrangement Contains a Lease. IFRIC 5 - Rights to Interests arriving from Decommissioning, Restoration and Environmental Rehabilitation Funds · The definitive text of the International Financial Reporting Standards· Essential for any adviser or accountant working with foreign companies· Includes the latest revisions and amendments to all International Accounting Standards as at 1st January 2005 Dostupné zdroje
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