The IFRS Foundation Education Initiative has published the 2012 edition of International Financial Reporting Standards — A Briefing for Chief Executives, Audit Committees and Boards of Directors to the eIFRS site. These briefing notes provide summaries of all IFRSs issued at 1 January 2012 at a high level and in non-technical language. It is specially prepared for chief executives, members of audit committees, company directors and others who want a broad overview of IFRSs and of the business implications of implementing them