An edition of International Financial Reporting Standards (2003)

International Financial Reporting Standards

required for annual reporting periods beginning on 1 January 2012 ; the consolidated text of International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs) and interpretations together with their accompanying documents ; the text does not include IFRSs with an effective date after 1 January 2012 ; [consolidated without early application ; official pronouncements applicable on 1 January 2012 ; does not include IFRSs with an effective date after 1 January 2012]

By International Accounting Standards Board