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IFRS® Standards on CD-ROM April 2016 (Red Book) - Download or Physical CD version available
Contains the official pronouncements issued by the IASB® at 12 April 2016 together with Exposure Drafts, Discussion Papers and other IASB and IFRS Foundation® materials. Includes Standards with an effective date after 1 January 2016 but not the Standards they will replace.

What's New?

The CD includes the following changes made since 1 January 2015:
  • one new Standard—IFRS 16 Leases;
  • Change of Effective Date of IFRS 15; and
  • Change of Effective Date of Amendments to IFRS 10 and IAS 28.
    In addition, the following documents, which were issued between 13 January 2016 and 12 April 2016 are included:
  • Disclosure Initiative (Amendments to IAS 7);
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
  • Clarifications to IFRS 15 Revenue from Contracts with Customers.
    This edition includes amendments to Standards that have an effective date after 1 January 2016. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.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 CD-ROM costs £97 for a single user on a stand alone PC. For a network enabled version a minimum of two user licenses are required to be purchased. The CD uses powerful eComPress technology and is easy to install and use. Key features include:

    - Fast Access: installs directly to your hard drive for quick and easy access with no need to keep the CD in the CD-ROM drive.

    - Ease of Use: a very fast comprehensive 'search' function enables you to find precisely what you need every time. The searching highlights results and provides forward and backward navigation and the Table of Contents features dynamic and static tree views.

    - This edition has a Multi-view screen which enables the publication to be viewed and searched in up to four different areas concurrently.

    - Extensive Annotation Capabilities: attach notes to any IFRS content; associate or store data files, such as Word® or Excel® documents, within notes. Upgrade from a previous version of the CD-ROM and import your annotations directly into the 2016 edition.

    - Expanded Windows Functions: print an entire document, or just a highlighted section; copy and paste, or drag and drop to Word or send via email - all formatting is preserved.

    Hardware Requirements: Windows 10, Windows 8, Windows 7, Vista, XP, 2000 (not compatible with iPad, iPhone, Tablet or Mac).

    Pricing: The IFRS CD-ROM April 2016 is a single product for purchase at £97 for each user. It is available to purchase as either a Downloadable CD (product ID 1910) or as a Physical CD (product ID 1911).

    Discounts are available for: Academics/Students, for multiple orders of more than ten CDs or concurrent users on a network. We also give discounts for low and middle income countries. Only one discount applies per order.

    CD FAQ

    Please see our full Terms and Conditions before ordering this product.
Publication Due Date: May 2016
ISBN: 978-1-911040-22-4
Product Code: 1910
Price: £97 Register Interest

Español - 2015 Norma NIIF® para las PYMES (2015 IFRS for SMEs Bound Volume)
Este pronunciamiento oficial incorpora las modificaciones de 2015 a la Norma NIIF para las PYMES (vigentes a partir de 1 de enero de 2017, con aplicación anticipada permitida).

Norma NIIF para las PYMES 2015 (volumen impreso) Esta es la única edición oficial impresa actualizada de la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (Norma NIIF para las PYMES), que incorpora las Modificaciones a la Norma NIIF para las PYMES de 2015 (vigente para periodos anuales sobre los que se informa que comiencen a partir del 1 de enero de 2017, con su aplicación anticipada permitida).

La Norma NIIF para las PYMES incluye simplificaciones que reflejan las necesidades de los usuarios de los estados financieros de las PYMES y consideraciones sobre costos y beneficios. En comparación con las Normas NIIF completas es menos compleja en varios aspectos:
• se han omitido los temas que no afectan a las PYMES.
• se han simplificado muchos de los principios para el reconocimiento y la medición de los activos, pasivos, ingresos, y gastos de las Normas NIIF completas.
• se requiere un número significativamente inferior de información a revelar.
• se ha escrito la Norma NIIF para las PYMES en un lenguaje claro, fácilmente traducible; y
• para reducir cargas adicionales a las PYMES, no se espera hacer revisiones con una frecuencia mayor de una vez cada tres años.
Va dirigida a entidades que no tienen obligación pública de rendir cuentas, en los terminus definidos por la Norma NIIF para las PYMES.

Esta edición se presenta en dos volúmenes, la Parte A (los requerimientos) que contiene la Norma NIIF para las PYMES y la Tabla de Fuentes, y la Parte B que contiene los documentos complementarios, tales como Fundamentos de las Conclusiones y Estados Financieros Ilustrativos.
Publication Due Date: April 2016
ISBN: 978-1-911040-19-4 SET
Product Code: 1906
Price: £35 Buy Now

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