The Annotated Issued IFRS® Standards—Standards issued at 1 January 2018 (The Annotated Red Book)

The Annotated Issued IFRS®Standards—Standards issued at 1 January 2018 (The Annotated Red Book)

This edition is a printed bound volume and replaces the book previously known as A Guide through IFRS®Standards (the Green Book).

This is the official edition of the text of the International Accounting Standards Board’s authoritative pronouncements as issued at 1 January 2018, with extensive cross-references and other annotations. These Standards include changes that are not yet required at 1 January 2018.

Extensive cross-references guide readers through each Standard and:

• other related Standards;
• accompanying Illustrative Examples and Implementation Guidance; and
• its Basis for Conclusions.

In addition, IFRS Interpretations Committee Agenda Decisions published up to 31 December 2017 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda. They often include information to help entities apply IFRS Standards.