IFRS® Standards—Required 1 January 2018 (Blue Book).
For accounting periods beginning on 1 January 2018, excluding changes not yet required.
New in this edition
The following are the main changes since the 2017 edition:
- IFRS 9Financial Instruments;
- IFRS 15Revenue from Contracts with Customers;
- an amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
- amendments to two other Standards: IFRS 2 and IAS 40;
-
Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IAS 19, IAS 28);
- IFRIC 22 Foreign Currency Transactions and Advance Consideration; and
- IFRS Practice Statement 2 Making Materiality Judgements.
This is the official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements as required at 1 January 2018.
This edition is presented in three volume parts sold together as a set:
- Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with The Conceptual Framework for Financial Reporting.
- Part B (Accompanying Guidance) contains the documents that accompany the Standards— Illustrative Examples and Implementation Guidance—together with IFRS® Practice Statements.
- Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards and the IFRS Practice Statements.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2018. Readers seeking the text of Standards issued at 1 January 2018, including Standards with an effective date after 1 January 2018, should refer to the 2018 edition of IFRS® Standards—Issued at 1 January 2018 (Red Book), which will be issued in the first quarter of 2018.
Approximate pagination: Part A 1664 pages, Part B 832 pages, and Part C 2080 pages – Total number of pages of all three parts is 4576 pages.
