IAS on CD-ROM



IFRSs CD-ROM as at

1 September 2005

This new version of International Financial Reporting Standards (IFRSs) on CD-ROM includes all IFRSs, IASs and Interpretations issued as at 1 September 2005. In addition, the latest IASB Exposure Drafts, IFRIC Draft Interpretations and Discussion Papers issued by the IASB and the IFRIC are included.

The latest version of IFRSs on CD-ROM uses eComPress technology from Eurofield Information Solutions Pty Limited to deliver a secure yet highly flexible solution.

This new platform is easy to install and use. The key features include:

Fast Access: installs directly to your hard drive for quick and easy access with no need to keep the CD in the CD-ROM drive.

High Security: a unique ‘key’ unlocks the application during installation to ensure that only licensed users can access content.

Ease of Use: the comprehensive search function highlights results and provides forward and backward navigation and the Table of Contents features dynamic and static tree views.

Extensive Note Handling Capabilities: attach notes to any IFRS content; associate or store data files, such as Word or Excel documents, within notes.

Expanded Windows Functions: print an entire document, or just a highlighted section; copy and paste, or drag and drop to Word or send via email – all formatting is preserved.

Your annual subscription to IFRSs on CD-ROM commences with the latest CD available and includes CD updates, typically two-three, during the year. An option to download updates directly from the IASB website rather than wait for a physical shipment of the next CD-ROM release will also be available early next year.

Hardware Requirements: Windows XP, 2000, NT, 98 or 95.

Printing and Reproducing Material from IFRSs on CD-ROM: The CD-ROM is copyright of IASB. With respect to the CD-ROM specifically, you may print limited extracts of an International Financial Reporting Standard (IFRS) or International Accounting Standard (IAS) or other IASB publication from the CD-ROM disk, but only for your own use, and may not distribute copies. The reproduction of entire Standards or other IASB publications or substantial extracts of such publications requires the separate written permission of the IASB.

Pricing

The IFRS CD-ROM is an annual subscription priced at £120 per user (each single user on a stand alone PC or each concurrent user on a network). Contact IASCF for details of discounts for more than FOUR single or concurrent users. If you are in the UK ADD VAT of £21 per user. If you are in the European Union (except UK) please quote your VAT/TVA/BTW/MOMS/MwSt/IVA/FPA number on the order form OR add VAT of £21 per user. Your subscription commences with the latest CD release available and includes CD updates, typically two or three during the year. When your annual subscription is near to expiry, you will automatically receive a renewal invoice for the next year, and so on.

Subscription orders for the IFRS CD-ROM can be made by using IASCF’s order form on page 4 to 7.

Please Note:

1. IASB only accepts orders for IFRSs on CD-ROM from ‘end users’ and not from agents or intermediaries.

2. The CD subscriptions are on a confirmed order basis and cancellations are not accepted once the order has been processed, and no refunds are given.

3. Discounts for academics and developing countries do not apply to orders for IFRSs on CD-ROM.

eIFRS Online Subscription Service

The IASC Foundation’s Online Subscription Service gives you exclusive access to:

• the most up-to-date electronic (HTML) versions of ALL International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs), Interpretations (IFRICs/SICs) and all appendices;

• a powerful new ‘Search Standards’ function that highlights key words and allows you to search eIFRSs by issue date and effective date – available from June 2004; and

• a choice of languages: currently English, French, German, Greek, Italian, or Spanish with others to follow (visit for current language choices).

The cost for a single language subscription to the

eIFRS Online Subscription Service is £69. For discounts and more details, see the order form on page 4 to 7.

Please note that subscriptions are on a confirmed order basis and cancellations are not accepted once the order has been processed and no refunds are given.

Translations of IFRSs/IASs available in print

French (approved): Copies of the French 2005 Bound Volume “Normes internationales d’information financière (IFRS)” – (ISBN 2-7212-1116-1), can now be ordered from IASCF, price £65 each. Bulk discounts are available for orders of 10 or more copies. See the order form on page 4

to 7 and return it to IASCF with your payment.

German (approved): Copies of the German 2005 International Financial Reporting Standards (IFRS) bound volume, (ISBN 3-7910-2482-5) can now be ordered from IASCF, price £63 each. Bulk discounts are available for orders of 10 or more copies. See the order form on page 4

to 7.

Spanish (approved): Copies of the Spanish 2005 Bound Volume “Normas Internacionales de Información Financiera” – (ISBN 848235491-4), can now be ordered from IASCF, price £85 each. For orders from Latin American countries the price is £48 each. Bulk discounts are available for orders of 10 or more copies. See the order form on page 4 to 7.

For advance order enquiries of IFRS Bound Volume Translations either use the order form on page 4 to 7, or email: publications@.uk

Details of other available printed translations of International Accounting Standards and International Financial Reporting Standards may be found on IASCF’s online shop at: or contact the Publications Department by email: publications@

2005 IFRS Bound Volume

The 2005 International Financial Reporting Standards bound volume, published in June, contains the official authoritative pronouncements issued by the IASB.

It includes all International Financial Reporting Standards, all International Accounting Standards and Interpretations extant as at 1 January 2005 (including IFRS 6, Exploration for and Evaluation of Mineral Resources, Amendments to IAS 19, Employee Benefits – Actuarial Gains and Losses, Group Plans and Disclosures, and Amendments to IAS 39, Financial Instruments: Recognition and Measurement - Transition and Initial Recognition of Financial Assets and Financial Liabilities, and IFRIC Interpretations 1-5), as well as, the IFRIC Preface, the IASB Framework, the Preface to IFRSs; an updated Glossary of Terms, and an updated comprehensive Index.

The 2005 International Financial Reporting Standards bound volume (ISBN 1-904230-79-2), price £58 each including postage, can be ordered direct from IASCF, using the order form on page 4 to 7. Bulk order discounts are available for orders of more than 10 copies, see the order form for details or visit the online IASCF Shop at

A new 2006 International Financial Reporting Standards bound volume (ISBN 1-904230-98-9), price £60 each including postage, is expected to be available in mid-March 2006. Advance orders can be made by fax or by post using the order form on page 4 to 7. Advance online ordering for this publication through the IASCF shop .uk will be available in early March.

Comprehensive Subscription Service

The Comprehensive Service - £325

An annual subscription to The Comprehensive Service offers you online access to the “subscriber area” of our website where you can view:

eIFRS, the new electronic HTML format for International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs) and Interpretations (IFRICs/SICs);

Coming soon - a powerful “search standards” function that offers fully hyper-linked standards and allows searching of eIFRS by issue date and effective date and more;

eIFRS - translated versions of IFRSs/IASs available in HTML format in a choice of languages, which are regularly updated during the year;

Adobe Acrobat (pdf) versions of all IFRSs and IASs dating back to 1 April 2001;

Continually updated IFRS terminology lists in all EU languages;

Advance online access to Exposure Drafts of proposed IFRS, IFRIC draft Interpretations and other IASB and IASCF materials issued for comment;

And the Email Alert service will automatically notify you as soon as new material is available.

During the year you will also automatically receive printed copies of:

all new International Financial Reporting Standards (IFRS);

a copy of the annual Bound Volume of International Financial Reporting Standards (2006 edition, expected to be available in mid-March);

all new Exposure Drafts of Proposed International Financial Reporting Standards;

IASB Insight, the quarterly newsletter;

IASB Update, a summary of the main decisions published immediately after IASB meetings;

IFRIC Update, a newsletter published immediately after each International Financial Reporting Interpretations Committee (IFRIC) meeting; and

IASB’s Annual Review.

For only £325 a year, the Comprehensive Subscription Service will keep you up-to-date with IFRS information from its source!

Discounts

The following discounts may be deducted from subscriptions (only one discount may be deducted from any subscription):

full time academics and academic institutions - 35%

residents of developing countries - 50%

10-49 subscriptions to the same address - 15%

50-99 subscriptions to the same address - 25%

100+ subscriptions to the same address, contact IASCF Publications by email: publications@

Subscription Agents - 10%

How to Subscribe

Complete the order form on pages 4 to 7 and return with your payment by Post to IASCF at the address given on the form. Fax orders with a credit card can be sent to fax number: +44 (20) 7332-2749, or order online via the IASCF Shop with a credit card at

Payment is required IN FULL with all bank charges both in your country and in the United Kingdom paid by you (the remitter). You may pay by a Sterling Cheque/Sterling International Money Order drawn on a United Kingdom bank account, or a US Dollar Cheque drawn on a US bank account, or a Cheque drawn in Euros on a Euro account in the EU for the Euro amount, payable to IASCF, or by credit card - Visa, Mastercard/Eurocard, American Express, Delta, Switch/Maestro (UK).

Requests for payment by credit card for orders with a value exceeding £5000 will be subject to a surcharge of 3.75% on the excess over £5000.

Please note that subscriptions are on a confirmed order basis and cancellations are not accepted once the order has been processed and no refunds are given.

ORDER FORM

Please use this form when placing orders by Post or Fax. ( BY POST: Send your completed order form together with your payment to Publications Department, International Accounting Standards Committee Foundation, 1st Floor,

30 Cannon Street, London EC4M 6XH, United Kingdom. BY FAX: Fax orders with Credit Card details can be sent to: +44 (020) 7332-2749. BY INTERNET: Use the On-Line IASCF Shop for Credit Card orders or requests for proforma invoices over £150 order value: ( BY E-MAIL: orders by e-mail should be sent to: publications@

YOUR ORDER WILL BE PROCESSED AS QUICKLY AS POSSIBLE, BUT PLEASE ALLOW AT LEAST 21 DAYS FOR POSTAL DELIVERY OF ORDERS OR, FOR TYPICAL DELIVERY TIMES VISIT OUR WEBSITE . FOR FULL DETAILS OF OUR PRIVACY POLICY AND TERMS AND CONDITIONS, PLEASE VISIT OUR WEBSITE AT WWW.ABOUT/TERMSOFUSE.ASP

|YES! PLEASE ENTER MY/OUR SUBSCRIPTION(S) AT 2006 RATES FOR: |QTY |£ |

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|same address 15% |same address 25% |Less Discount if| |

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Continued Overleaf../..

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|International Financial Reporting Standards (IFRSs) on CD-ROM (Annual Subscription). | | |

|Please note: IASCF only accepts orders for its IFRS CD-ROM from “end-users” and not from agents or | | |

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|Minimum system requirements:. Windows XP, 2000, NT, 98 or 95. | | |

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|SUBSCRIPTIONS SUB TOTAL £ | |

|PLEASE ALSO SEND ME THE FOLLOWING ADDITIONAL PUBLICATIONS: |

|2005 International Financial Reporting Standards Bound Volume | | |

|(ISBN 1-904230-79-2) (all IFRS/IASs extant at 1 January 2005), price @ £58 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Advance Orders: 2006 International Financial Reporting Standards Bound Volume (ISBN 1-904230-98-9) | | |

|(all IFRS/IASs extant at 1 January 2006), (expected publication mid-March 2006) price @ £60 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; | | |

|o 100+ copies – contact IASCF before ordering. o Bookshops/resellers 35%; | | |

|Please Note: Only one discount can be deducted from order. | | |

|Financial Instruments – Reporting and Accounting (A user’s guide through the official text of IAS 32,| | |

|IAS 39 and IFRS 7) October 2005 (ISBN 1-904230-94-6), @ £38 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|International Financial Reporting Standards (IFRSs) – A Briefing for Chief Executives, Audit | | |

|Committees and Boards of Directors (January 2005) (ISBN 1-904230-76-8), @ £19 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Amendments to IAS 39, Financial Instruments: Recognition and Measurement–Cash Flow Hedge Accounting | | |

|of Forecast Intragroup Transactions (April 2005) (ISBN 1-904230-80-6) | | |

|@ £10 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF | | |

|before ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from | | |

|order. | | |

|Amendments to IAS 39, Financial Instruments: Recognition and Measurement–The Fair Value Option (June | | |

|2005) (ISBN 1-904230-81-4) @ £15 each Bulk discounts: o 10-49 copies 15%; | | |

|o 50-99 copies 25%; o 100+ copies – contact IASCF before ordering. o Bookshops/resellers 35%; Please| | |

|Note: Only one discount can be deducted from order. | | |

|Amendments to IAS 39, Financial Instruments: Recognition and Measurement, and IFRS 4 Insurance | | |

|Contracts: Financial Guarantee Contracts (August 2005) (ISBN 1-904230-92-X), | | |

|@ £10 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF | | |

|before ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from | | |

|order. | | |

|IFRS 7, Financial Instruments: Disclosures, and Amendments to IAS 1, Presentation of Financial | | |

|Statements – Capital Disclosures (August 2005) (Set ISBN 1-904230-85-7 - four booklet set), | | |

|@ £15 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF | | |

|before ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from | | |

|order. | | |

|IFRS 6, Exploration for and Evaluation of Mineral Resources (December 2004) (ISBN 1-904230-74-1), @ | | |

|£15 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF | | |

|before ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from | | |

|order. | | |

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|Revised Implementation Guidance for IFRS 4 Insurance Contracts (December 2005) (ISBN 1-904230-95-4), | | |

|@ £10 each Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; | | |

|o 100+ copies – contact IASCF before ordering. o Bookshops/resellers 35%; Please Note: Only one | | |

|discount can be deducted from order. | | |

|Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment: Vesting Conditions and | | |

|Cancellations (February 2006) (ISBN 1-905590-04-0), @ £10 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Exposure Draft ED 8, Operating Segments (January 2006) (Set ISBN 1-905590-00-8), @ £10 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Discussion Paper, Measurement Bases for Financial Accounting-Measurement on Initial Recognition | | |

|(November 2005) (ISBN 1-904230-96-2), @ £10 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Discussion Paper, Management Commentary (October 2005) (ISBN 1-904230-97-0), @ £10 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Changes in the IASCF Constitution – Report of the IASC Foundation Trustees July 2005 | | |

|(ISBN 1-904230-93-8), @ £10 each | | |

|Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before | | |

|ordering. o Bookshops/resellers 35%; Please Note: Only one discount can be deducted from order. | | |

|Applying International Accounting Standards (Wiley/Alfredson, Leo, Picker, Pacter, Radford) 2005 | | |

|(ISBN 0-470-80494-7), price UK/Rest of Europe £42, Rest of World £50 each. | | |

|Applying International Financial Reporting Standards: Financial Instruments (Ian PN Hague (May 2004) | | |

|(ISBN 0-7545-2257-1), price £70 each. | | |

|Wiley IFRS 2005 Interpretation and Application of International Accounting and Financial Reporting | | |

|Standards (ISBN 0-471-66837-0/Barry J. Epstein, Abbas Ali Mirza/February 2005), price £60 each, | | |

|including postage. | | |

|Conceptual Frameworks CD-ROM-A Presentation by Jim Leisenring (February 2005), price £40 each CD. | | |

|The following discounts are available. Please Note: Only one discount can be deducted from any | | |

|order. Please note: IASCF only accepts orders for its Conceptual Framework CD-ROM from “end-users” | | |

|and not from agents or intermediaries. | | |

|o Full time academics/academic institutions 35% | | |

|o Students 35% (Please note you may be asked to verify your student status before we accept orders) | | |

|Bulk discounts o 5-9 CDs 15% o 10-25 CDs 25% o 26-50 CDs 35% | | |

|o 51+ CDs, contact IASCF Publications Department before ordering. | | |

|IMPORTANT NOTE: If you are in the UK ADD VAT @ 17.5% on the Nett price after deduction of discounts. | | |

|If you are in the European Union (except UK) please quote your VAT/TVA/BTW/MOMS/MwSt/IVA/FPA number | | |

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Continued Overleaf../..

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|Translations of the printed Bound Volume of International Financial Reporting Standards (including | | |

|IASs and Interpretations) are available as follows (Please tick appropriate box below). Please note | | |

|that copies of the translations of IFRS bound volume are sold for customers own use, Not for | | |

|commercial resale. If you are a Bookshop/reseller and wish to purchase, please first email: | | |

|publications@.uk before placing an order. | | |

|o French (approved) 2005 Bound Volume “Normes nternationals d’information financière (IFRS)” – (ISBN| | |

|2-7212-1116-1), price £65 each. Published December 2005. Bulk discounts: | | |

|o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before ordering. Please Note: | | |

|Only one discount can be deducted from order. | | |

|o German (approved) 2005 International Financial Reporting Standards (IFRS) bound volume, (ISBN | | |

|3-7910-2482-5), price £63 each. Published February 2006. Bulk discounts: | | |

|o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact IASCF before ordering. Please Note: | | |

|Only one discount can be deducted from order. | | |

|o Spanish (approved) 2005 Normas Internacionales de Información Financiera | | |

|(ISBN 848235491-4), price £85 (Rest of the World), or £48 for Latin American countries. Published | | |

|February 2006. Bulk discounts: o 10-49 copies 15%; o 50-99 copies 25%; o 100+ copies – contact | | |

|IASCF before ordering. Please Note: Only one discount can be deducted from order. | | |

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