Volume 1 (Packaged as Volume A1; A2; B; C1 and C2). Prescribed for senior South African accounting students by SAICA for the 2019 academic year and allowed to be brought in for open book examinations.
This text contains the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2018, with extensive cross-references and other annotations.
Extensive cross-references guide readers through each Standard and:
- other related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- its Basis for Conclusions.
This edition is presented in 5 volume parts:
- Part A1 & A2 (Issued Standards) contains the IFRS®Standards, including IAS®Standards, IFRIC® Interpretations and SIC® Interpretations
- Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS®Practice Statements.
- Part C1 & C2 (Bases for Conclusions) contains the bases for conclusions that accompany the Standards and the IFRS®Practice Statements.