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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
IFRS: International Financial Reporting Standards Consolidated Without Early Applications 2016 (Blue) isbn 9781911040002

IFRS: International Financial Reporting Standards Consolidated Without Early Applications 2015 (Blue)


ISBN13: 9781909704602
New Edition ISBN: 9781911040002
Previous Edition ISBN: 9781909704176
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.

Subjects:
Accounting