The Annotated IFRS® Standards July 2017 (Green Book)

The Annotated IFRS® Standards July 2017 (Green Book)
Contains the IFRS Standards as issued by the International Accounting Standards Board as at 1 July 2017.  It includes the Standards with an effective date after 1 July 2017 but not the Standards they will replace.

Main changes since the 2016 edition

The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:

• IFRS 17 Insurance Contracts;
• Transfers of Investment Property(Amendments to IAS 40);
• Annual Improvements to IFRS Standards 2014–2016 Cycle;
• IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
• IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.

IFRS Interpretations Committee agenda decisions have been added as annotations to IFRS 3, IFRS 9, IFRS 10, IFRS 11, IAS 2, IAS 8, IAS 12, IAS 19, IAS 28, IAS 32, IAS 33, IAS 41 and IFRIC 12. An example accompanying the agenda decision on IAS 33 has also been included.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Extensive cross-references have been added to guide readers through each Standard and:
- other related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- its Basis for Conclusions.
In addition, IFRS Interpretations Committee agenda decisions issued up to 30 June 2017 have been included as annotations. Agenda decisions are issued when the Interpretations Committee receives a question but does not add the matter to its standard-setting agenda.

This edition is presented in two volume parts:

• Part A contains the Conceptual Framework for Financial Reporting  and the consolidated  text of IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations; with extensive cross-references and other annotations;
• Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions, together with the IFRS Practice Statement Management Commentary.