TY - SER ED - International Accounting Standards Board. ED - International Accounting Standards Board. ED - IFRS Foundation TI - International financial reporting standards: [as issued at 1 January 2012]. SN - 9781907877452 (Set) AV - HF5681.B2 I5786 2012 U1 - 657.3'0218 22 PY - 2012/// CY - London PB - IFRS Foundation. KW - Financial statements KW - Standards KW - Accounting KW - Standards. N1 - Includes index; [V.] 1. Part A. The conceptual framework and requirements [V.] 2. Part B. The accompanying documents N2 - The set of volumes sets out the objectives and due process of the International Accounting Standard Board (IASB) and explains the scope, authority and timing of application of IFRSs (including Interpretations) ER -