ICAEW recommended 'Open book' for the
Professional Level exams (Financial Accounting and Reporting) and
Advanced Level exams in
Financial Reporting Standards IFRS® Consolidated without early
application (Blue Book).
applicable on 1 January 2013. Does not include IFRSs® with an effective
date after 1 January 2013.
This edition includes the following new
requirements introduced during 2012 that have an effective date of 1 January
2013, or earlier:
- four new Standards: IFRS 10, IFRS 11, IFRS 12 and
IFRS 13 (these include the amendments made to these Standards in 2012);
- three revised Standards: IAS 19, IAS 27 and IAS 28;
- one new Interpretation: IFRIC 20;
- consequential amendments to Standards and
- minor amendments resulting from Annual Improvements to IFRSs 2009–2011
Cycle to: IAS 1, IAS 16, IAS 32, IAS 34 and IFRS 1.
This edition includes the latest consolidated versions of all Standards (including
IFRSs, IASs and Interpretations) as approved for issue up to 31 December 2012 and
required to be applied on 1 January 2013.
This edition does not contain IFRSs or
changes to IFRSs with an effective date after 1 January 2013.
Published: December 2012.
ISBN: 978-1-907877-68-1 (Two volumes: Part A and Part B sold together as one
Customers seeking the consolidated text of IFRSs issued at 1 January 2013
(including IFRSs with an effective date after 1 January 2013) should refer to
the two-part 2013 IFRS (Red Book), which will be published in the first quarter
The 2014 IFRS (Blue Book) is also now available, click