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| 重新做了书签，方便大家使用 Description of International Financial Reporting Standards IFRS 2010 | |
| International Financial Reporting Standards IFRS 2010 (English) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements. This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents - illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB at 1 January 2010. For convenience, this RED book edition is presented in two parts: # Part A (the requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations. # Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions. This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. The edition also includes the IASC Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index. |
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