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The International Accounting Standards Board (IASB) (Hrsg.)
IFRS 2020 Red Edition. in 3 Bänden
International Financial Reporting Standards. English Edition
International Accounting Standards Board
978-1-911629-50-4
2020 / 2998 S.
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Kurzbeschreibung

Reihe: IFRS books

This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2020, with extensive cross-references and other annotations.

New in this edition:

Interest Rate Benchmak Reform, which amends IFRS 9, IAS 39 and IFRS 7.

Agenda decisions published since 1 January 2019 have been added as annotations to IFRS 9, IFRS 11, IFRS 2, IFRS 16, IAS 1, IAS 7, IAS 8, IAS 23, IAS 27, IAS 28, IAS 37, IAS 38, IAS 39, IAS 41 and IFRIC 23.

This edition is presented in three parts:

- Part A (Issued Standards) contains the IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.

- Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.

- Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS Practice Statements.

This edition contains some Standards and changes to Standards with an effective date after 1 January 2020.