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IFRS 2015 (Red Book)

IFRS 2015 (Red Book)

IFRS 2015 (Red Book)

Author: IASB (International Accounting Standards Board)
Publisher: IFRS Foundation
ISBN: 9781909704718
Published In: March 2015
Format: Paperback (2 volumes) , 4576 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description

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The 2015 International Financial Reporting Standards IFRS® (Red Book) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2015.

What's New?

This edition includes the following changes made since 1 January 2014:

one revised Standard—IFRS 9 Financial Instruments;
two new Standards—IFRS 14 Regulatory Deferral Accounts and IFRS 15 Revenue from Contracts with Customers;
Annual Improvements to IFRSs 2012–2014 Cycle (which contained separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and
amendments to the following Standards: IFRS 10, IFRS 11, IFRS 12, IAS 1, IAS 16, IAS 27, IAS 28, IAS 38 and IAS 41.

This edition includes amendments to Standards that have an effective date after 1 January 2015. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.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 and requirements) contains the latest version of International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), 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 the Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, an updated Glossary and Index.

Approximate pagination: Part A is 1632 pages and Part B is 2944 pages. Total number of pages for Parts A and B is 4576 pages.

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