The Annotated Issued IFRS® Standards—Standards issued at 1 January 2019 (The Annotated Red Book)
Published: May 2019
Country of Publication: UK
Format: Paperback, 3 Volumes
This edition is a printed bound volume and replaces the book previously known as A Guide through IFRS® Standards (the Green Book).
This is the official printed edition of the text of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2019, with extensive cross-references and other annotations. These Standards include changes that are not yet required at 1 January 2019.
Extensive cross-references guide readers through each Standard and:
- other related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- its Basis for Conclusions.
In addition, IFRS Interpretations Committee Agenda Decisions published up to 31 December 2018 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda. The published decisions often include information to help entities apply IFRS Standards.
This edition is presented in three volume parts:
- Part A (Issued Standards) contains the IFRS® Standards, including IAS®Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2018 Conceptual Framework for Financial Reporting.
- Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS® Practice Statements.
- Part C (Bases for Conclusions) contains the bases for conclusions that accompany the Standards, the 2018 Conceptual Framework for Financial Reporting and the IFRS® Practice Statements.