IFRS: International Financial Reporting Standards Consolidated Without Early Applications 2015 (Blue)
Published: January 2015
Publisher: International Accounting Standards Committee Foundation
Country of Publication: UK
Format: Paperback, 2 Volumes
Price: Out of print
IFRS International Financial Reporting Standards 2015 Consolidated without early application (Blue Book)
Official pronouncements applicable on 1 January 2015. Does not include IFRS with an effective date after 1 January 2015.
What's new in this edition. The following are the main changes since 1 January 2014:-
- Defined Benefit Plans: Employee Contributions (Amendments to IAS 19);
- Annual Improvements to IFRSs 2010-2012 Cycle (which contained separate amendments to IFRS 2, 3, 8 and 13 and IAS 16, 24 and 38); and
- Annual Improvements to IFRSs 2011-2013 Cycle (which contained separate amendments to IFRS 1, 3 and 13 and IAS 40).
- This edition is presented in two volume parts sold together as a set:-
- 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.
This edition includes the consolidated Standards (including IFRS, IAS and Interpretations) as approved for issue up to 31 December 2014 and required to be applied on 1 January 2015.
This edition does not contain IFRSs or changes to IFRSs with an effective date after 1 January 2015.