International financial reporting standards 2013 - Wiley–VCH

The globalisation of capital markets has led to a sharp increase in the importance of International Financial
Reporting Standards (IFRS) of the International Accounting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so–called IAS Regulation by the European Parliament and the Council of the European Union. In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB.

The present publication contains the framework as published by the EU as well as the financial reporting standards (IASs/IFRSs) and financial reporting interpretations (SICs/IFRICs)
endorsed and published by the EU.

The present edition went to press on 1st Febuary 2014.

Newly included are amongst others the amendments by the improvements project 2009–2011 and the amendments to IFRSs 10
12, IAS 27, 36 and 39.

With a foreword and primer by Professor Dr. Henning Zülch, Leipzig & Vienna, and Professor Dr. Matthias Hendler, Münster