2014 International Financial
Reporting Standards IFRS® (Red Book) is the only official printed edition of the consolidated text of
the IASB's authoritative pronouncements as issued at 1 January 2014.
This edition is presented in two volumes, parts A and B. It includes
the following changes made since 1 January 2013:
IFRS 9 Financial Instruments
(Hedge Accounting and amendments to IFRS
9, IFRS 7 and IAS 39);
Amendments to IAS 19, IAS 36, and IAS 39;
two sets of Annual Improvements to IFRSs;
one new Interpretation—IFRIC 21 Levies;
IFRS Foundation Constitution and Due Process
This edition includes amendments to Standards that have an effective
date after 1 January 2014. It does not contain documents that are being replaced
or superseded but remain applicable if the reporting entity chooses not to adopt
the newer versions early.
Published: 11 March 2014.
ISBN: 978-1-909704-25-1 (Set of two volumes)