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New Arrival The Annotated IFRS® Standards—Required 1 January 2021 (The Annotated Blue Book)

The Annotated IFRS® Standards—Required 1 January 2021 (The Annotated Blue Book)

  • Author:
  • Publisher: IFRS Foundation
  • ISBN: 9781911629863
  • Published In: January 2021
  • Format: Paperback (3 volumes)
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,470.00

HKD 1,425.90 Save HKD 44.10 (3%)

Delivery Time: around 2-3 weeks
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  • Description 
  • Details

    For accounting periods beginning on or after 1 January 2021, excluding changes not yet required.

    This product is a printed bound volume.

    This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as required at 1 January 2021.

    The IFRS Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee (Committee) agenda decisions to help users apply the Standards.

    New in this edition: • a revised version of the Constitution and Due Process Handbook of the IFRS Foundation; • Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases; • Covid-19-Related Rent Concessions—amendment to IFRS 16; • Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 Insurance Contracts; and • Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement.

    This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021. 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.

    Set of three annotated volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) sold together as one set.

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