ICAEW recommended 'Open book' for the Professional Level exams (Financial Accounting and Reporting) and Advanced Level exams in
Q4 2016 and in 2017 (June, September and December 2017 exams).
This edition is presented in two volume parts:
• Part A (the Conceptual Framework and requirements) contains the consolidated International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
The 'Blue Book' was created as a direct response to comments from practitioners currently reporting under IFRS. Those seeking an edition containing all the requirements for the current year will value the 'Blue Book'.
Pagination: Volume part A is approximately 1536 pages and volume part B is 2432 pages. Total number of pages for Part A and B is 3968 pages.
注:1、文件夹Part A 及Part B 是文件汇总;
2、PartA_conbined及PartB_conbined是文件合并;
3、Blue Book_Part A_Content_2016及Blue Book_Part B_Content_2016是目录


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