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1、IFRSinyourpocket2013ForewordWelcometothe2013editionofIFRSinYourPocket,whichprovidesanupdateondevelopmentsuptothefirstquarterof2013.Wecoverallofthematerialwhichhasmadethispublicationanannualworld-widefavourite:backgroundinformationonthestructureandworkingsoftheIASB;analysisofthe
2、useofIFRSsaroundtheworld;summariesofallcurrentStandardsandInterpretations;andup-to-datedetailsofIASBandIFRICagendaprojects.Itistheidealguide,updateandrefresherforeveryoneeithercontemplatingamovetoIFRSsoralreadyreportingundertheIFRSframework.Lastyearwasoneofchangeandagradualstre
3、ngtheningofthestandard-settingprocesseventhoughprogressonthemostdifficultprojectsprovedcomplexandcontentious.ItwasayearwhentheresultsofavarietyofgovernancereviewsandstrategyreviewsbroughtastrengtheningoftheprocessoftheIASB.Anditwasayearoftakingstockonprogress.InthewordsofMichel
4、Prada,thenewChairmanoftheIFRSFoundationTrustees,theIASBinitsshorthistoryhasgonefrom‘aninnovativeinternationalstart-up’to‘aninternationalstandard-setterthatissuedwordsthatwouldbewrittenintolawverbatimbythenationsoftheworld’.OverhalfoftheFortuneGlobal500CompaniesnowreportusingIFR
5、S.TheestablishmentofanAccountingStandardsAdvisoryForum,(ASAF),bytheIASBwasintendedtoexpanddialoguewiththeglobalstandard-settingcommunity,andthisturnedintooneofthethemesoftheyear.‘Havingspentthefirstdecadeworkingone-to-onewithotherstandardssetters’,saidIASBChairmanHansHoogervors
6、t,‘wehavenowsetanew,moreinclusiveandmulti-lateralpath’.Effortswereconcentratedonspeedinguptheprogressonsomeofthekeyprojectsandpublicationofexposuredraftsonrevenuerecognition,financialinstruments,leasesandinsurancecontracts.ThisonceagainbroughtintofocusconvergenceeffortswiththeU
7、Sstandard-setter,theFASB.ReferringtorevenuerecognitioninparticularHoogervorstmadethepointthata‘fullyconvergedstandardis,inmyview,thejewelinthecrownoftheconvergenceprogramme’.Intermsofimprovementsmorebroadlytofinancialreporting,theIASBrespondedtowhatHoogervorstreferredtoas‘conce
8、rnsthatfinancialreportscontaintoomuchirrelevantandunco
