IFRS 2016 (Blue Book) International Financial Reporting Standards IFRS --- Consolidated without early application

The 2016 IFRS (Blue Book) includes Standards that are required to be applied on 1 January 2016. This edition is presented in two volumes, Parts A and B, and includes the following changes made since 1 January 2015:

• IFRS 14 Regulatory Deferral Accounts;
• Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11);
• Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38);
• Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41);
• Equity Method in Separate Financial Statements (Amendments to IAS 27);
• Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28);
• Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28);
• Disclosure Initiative (Amendments to IAS 1); and
• Annual Improvements to IFRSs 2012–2014 Cycle (which contained separate amendments to IFRS 5 and 7 and IAS 19 and 34).