IFRS 2017 (Blue Book)

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IFRS 2017 (Blue Book) International Financial Reporting Standards IFRS --- Consolidated without early application

By IASB (International Accounting Standards Board)
IFRS Foundation January 2017

Specifications

ISBN-13
9781911040354
Publisher
IFRS Foundation
Publication
January 2017
Format
Paperback (2 volumes) , 3808 pages
Jurisdiction
International ? Countri(es) for reference only

Details

IFRS® Standards—Consolidated without early application 2017 (Blue Book).
Contains the official pronouncements issued by the International Accounting Standards Board up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.

What's new in this edition? 
The following are the main changes since the 2016 edition: 

  • Disclosure Initiative (Amendments to IAS 7);
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
  • Annual Improvements to IFRS Standards 2014–2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities.

This edition is presented in two volume parts sold together as a set:
  • Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations.
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.


Approximate pagination: Part A is 1440 pages and Part B is 2368 pages. Total number of pages for Parts A and B is 3808 pages.

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