Accounting Financial Reporting / IFRS / GAAP

IFRS 2016 (Red Book) International Financial Reporting Standards IFRS

By IASB (International Accounting Standards Board)
IFRS Foundation March 2016

Specifications

ISBN-13
9781911040156
Publisher
IFRS Foundation
Publication
March 2016
Format
Paperback (2 volumes) , 4704 pages
Jurisdiction
International ? Countri(es) for reference only

Details

2016 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 13 January 2016.

What’s New?

This edition is presented in two volumes, parts A and B.  It includes the following changes made since 1 January 2015:

  • One new Standard—IFRS 16 Leases ; 
  • Change of Effective Date of IFRS 15; and
  • Change of Effective Date of Amendments to IFRS 10 and IAS 28.

This edition includes amendments to Standards that have an effective date after 1 January 2016. It does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

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