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Main changes since 1 July 2015:
- one revised Standard—IFRS 16 Leases;
- Clarifications to IFRS 15 Revenue from Contracts with Customers ;
- Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2);
- Disclosure Initiative (Amendments to IAS 7); and
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12).
This book is particularly useful to those applying, teaching or studying IFRS. Cross-references have been added to help guide readers through the Standards and facilitate their understanding by providing the connection between:
- related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- Basis for Conclusions.
This edition is presented in two volume parts sold together as a set:
- Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRS Standards, IAS Standards, and IFRIC and SIC Interpretations; and
- Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
PS:经好心同学提醒，Part B中缺少了三个文件，现已上传，给大家带来不便，非常抱歉！
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