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IFRS 2017 (Red Book)

IFRS 2017 (Red Book)

IFRS 2017 (Red Book) International Financial Reporting Standards IFRS

Author: IASB (International Accounting Standards Board)
Publisher: IFRS Foundation
ISBN: 9781911040446
Published In: March 2017
Format: Paperback (2 volumes) , 4704 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description

Details

The 2017 IFRS® Standards (Red Book) is the only official printed edition of the consolidated text of the International Accounting Standards Board's authoritative pronouncements as issued at 1 January 2017.

What's New?

This edition includes the following changes made since 1 January 2016:

Clarifications to IFRS 15 Revenue from Contracts with Customers;
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IFRS 12, IAS 19, IAS 28);
Amendments to IFRS 2, IAS 7, IAS 12 and IAS 40; and
IFRIC® Interpretation 22 Foreign Currency Transactions and Advance Consideration.

This edition includes amendments to Standards that have an effective date after 1 January 2017. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

This edition is presented in two volume parts sold together as a set:

Part A (the Conceptual Framework for Financial Reporting and requirements) contains the latest version of IFRS Standards, IAS Standards, and IFRIC and SIC Interpretations.
Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

It also includes an updated Glossary and Index.

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