International


The International Accounting Standards Board (IASB) issued a single-volume edition of its official pronouncements made through January 1, 2005 ( www.iasb.org/uploaded_files/documents/ ). International Financial Reporting Standards (IFRSs) Bound Volume 2005 provides the complete consolidated text of the latest version of IFRSs (including international accounting standards and interpretations) and the supporting documents—bases for conclusions, implementation guidance and illustrative examples. Also included are editorial corrections made to the 2004 edition. The new volume can be ordered on the Web at www.iasb.org or by e-mail at publications@iasb.org .

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.