官网链接:https://shop.ifrs.org/ProductCat ... ampaign=redbook2017
The 2017 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 1 January 2017.
What's New?
This edition includes the following changes made since 1 January 2016:
- Clarifications to IFRS 15 Revenue from Contracts with Customers;
- Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
- Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IFRS 12, IAS 19, IAS 28);
- Amendments to IFRS 2, IAS 7, IAS 12 and IAS 40; and
- IFRIC® Interpretation 22 Foreign Currency Transactions and Advance Consideration.
This edition is presented in two volume parts sold together as a set:
- Part A (the Conceptual Framework for Financial Reporting and requirements) contains the latest version of IFRS Standards, IAS Standards, and IFRIC and SIC Interpretations.
- Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
It also includes an updated Glossary and Index.
提示:两个附件下载后,才能解压并打开