IFRS 2013 (Red Book + Blue Book) Bundle

IFRS 2013 (Red Book):

2013 International Financial Reporting Standards IFRS® (Red Book) is the onlyofficial printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2013.

What’s New?

This edition is presented in two volumes, parts A and B.  It includes the following changes made since 1 January 2012 as a result of amendments from:

• Government Loans (Amendments to IFRS 1)
• Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance(Amendments to IFRS 10, IFRS 11 and IFRS 12) 
• Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27); and 
• Annual Improvements to IFRSs 2009–2011 Cycle (which contained separate amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34).

This edition includes amendments to IFRSs that have an effective date after 1 January 2013.  It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

IFRS 2013 (Blue Book):

2013 International Financial Reporting Standards IFRS® Consolidated without early application (Blue Book).

Official pronouncements applicable on 1 January 2013.  Does not include IFRSs® with an effective date after 1 January 2013.

What's New?

This edition includes the following new requirements introduced during 2012 that have an effective date of 1 January 2013, or earlier:

• four new Standards: IFRS 10, IFRS 11, IFRS 12 and IFRS 13 (these include the amendments made to these Standards in 2012);
• three revised Standards: IAS 19, IAS 27 and IAS 28;
• one new Interpretation: IFRIC 20;
• consequential amendments to Standards and Interpretations;
• minor amendments resulting fromAnnual Improvements to IFRSs 2009–2011 Cycle to: IAS 1, IAS 16, IAS 32, IAS 34 and IFRS 1.

This edition includes the latest consolidated versions of all Standards (including IFRSs, IASs and Interpretations) as approved for issue up to 31 December 2012 and required to be applied on 1 January 2013. 

This edition does not contain IFRSs or changes to IFRSs with an effective date after 1 January 2013.