Contains the official pronouncements issued by the International Accounting Standards Board up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.
What's new in this edition?
The following are the main changes since the 2016 edition:
- Disclosure Initiative (Amendments to IAS 7);
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
- Annual Improvements to IFRS Standards 2014–2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities.
This edition is presented in two volume parts sold together as a set:
- Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations.
- Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
Approximate pagination: Part A is 1440 pages and Part B is 2368 pages. Total number of pages for Parts A and B is 3808 pages.