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«Красная книга» МСФО

Фонд МСФО сообщает о выходе традиционного ежегодного сборника стандартов МСФО, который раньше для простоты именовался просто «Красным томом» или «Красной книгой» МСФО. Речь идет о стандартах, которые Совет успел выпустить до 31 декабря. В отличие от «Синего тома» МСФО (он, напомним уже вышел пару месяцев назад), в этот сборник также вошли стандарты, пока что не вступившие официально в силу.

 

При этом так же как с «синим» сборником, у «красного» есть расширенный вариант с аннотациями, куда, помимо содержания всех выпущенных до конца декабря стандартов, включили также дополнительные комментарии в виде перекрестных отсылок, примечаний, объяснений и даже принятых решений Комитета по Интерпретациям, которые для многих могут быть очень полезны с точки зрения тех пояснений, которые они дают.

 

Как всегда, книги доступны либо в электронном формате через систему платной подписки eIFRS Professional, либо в традиционном бумажном виде через все тот же магазин, но в последнем случае придется доплачивать за доставку.


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The date of publishing:

31 March /2021 07:56

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