2014 International Financial Reporting Standards IFRS® (Red Book) -
Downloadable PDF - 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; and
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superseded but remain applicable if the reporting entity chooses not to adopt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.
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