IASB: A Guide through IFRS 2012 (Green Book)
20 September 2012
The IFRS Foundation published an updated version of 'A Guide through IFRS 2012 (Green Book)'. The new edition includes the official pronouncements issued by the IASB as at 1 July 2012, with extensive cross-references and other annotations.
The new edition includes Standards with an effective date after 1 July 2012 but not the Standards that they will replace.
The edition is presented in two volumes, Parts A and B, and includes the following changes made since 1 July 2011:
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new Interpretation—IFRIC 20;
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amendments to IFRSs 1, 7, 9, 10, 11 and 12 and IAS 32; and
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other minor amendments from 'Annual Improvements to IFRSs 2009–2011 Cycle'.
A Guide through IFRS 2012 is particularly aimed at those teaching or studying IFRS. Cross-references help to guide readers through Standards and facilitate their understanding by providing the connection between:
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related Standards;
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Standards and their accompanying Illustrative Examples and Implementation Guidance; and
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Standards and the IASB’s main considerations in reaching its conclusions (i.e. the bases for conclusions).
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