A Guide through IFRS 2013: Including the official pronouncements issued by the International Accounting Standards Board (IASB) as at 1 July 2013 with extensive cross-references and other annotations. Includes IFRSs® with an effective date after 1 July 2013 but not the IFRSs® they will replace. New requirements since 1 July 2012: one new Interpretation IFRIC 21 Levies ; amendments to IFRSs 10 and 12 and IASs 27, 36 and 39; and related consequential amendments. What's the added education guidance? This book is particularly useful to those teaching or studying IFRS. Cross-references guide readers through IFRSs and facilitate their understanding by providing the connection between: - related Standards; - Standards and their accompanying Illustrative Examples and Implementation Guidance; and - Standards and the IASB's main considerations in reaching its conclusions (ie the Bases for Conclusions). In addition, footnotes summarise technical issues considered but rejected by the IFRS Interpretations Committee. This edition is presented in two volume parts: Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations; and Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.