lunes, 25 de marzo de 2013

NIIF 2013 LIBRO ROJO

2013 IFRS (Red Book)—now available


Dear Customer,

The IFRS Foundation is pleased to announce that the 2013 International Financial Reporting Standards (Red Book) is now available. Copies are priced at £65 each, plus shipping.

What’s New?

This edition is presented in two volumes, Parts A and B, and includes the following changes made since 1 January 2012, as a result of amendments from:
  • Government Loans (Amendments to IFRS 1);
  • Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12);
  • Investment Entities (Amendments to IFRS 10, IFRS 12 and
    IAS 27); and
  • Annual Improvements to IFRSs 2009–2011 Cycle (which contained separate amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34);

This edition includes Standards that have an effective date after 1 January 2013. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

Discounts are available for multiple copies, academics/students and residents of middle and low-income countries.

If you require further information on the 2013 IFRS (Red Book) (ISBN: 978-1-907877-77-3; product ID: 1734), please visit our Web Shop. The 2013 IFRS (Red Book) is also available to purchase as a PDF download (product ID: 1741), priced at £65; no further discounts apply to this product.

eIFRS and Comprehensive subscribers can now access the electronic files of the 2013 IFRS (Red Book) via the Latest Additions section of eIFRS (you will be required to provide your login details).

Comprehensive subscribers will soon receive a printed copy of the 2013 IFRS (Red Book) by mail. If you wish to purchase a Comprehensive Subscription please visit our Web Shop.

Kind regards,

IFRS Content Services

martes, 5 de marzo de 2013

Artículo de opinión

opinion.jpg

Artículo de opinión sobre sentencia de inconstitucionalidad relacionada con el nombramiento de funcionarios de la Corte de Cuentas que incide en el ejercicio de la auditoría gubernamental.