2015 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 2015.
This edition is presented in two volumes, parts A and B. It includes
the following changes made since 1 January 2014:
one revised Standard—IFRS 9 Financial
two new Standards—IFRS 14 Regulatory Deferral
Accounts and IFRS 15 Revenue from Contracts with
Annual Improvements to IFRSs 2012–2014 Cycle (which contained separate amendments to IFRS 5, IFRS 7,
IAS 19 and IAS 34); and
amendments to the following Standards: IFRS 10, IFRS 11, IFRS 12, IAS 1, IAS 16, IAS 27, IAS
28, IAS 38 and IAS 41.
This edition includes amendments to Standards that
have an effective date after 1 January 2015. It does not contain Standards that
are being replaced or superseded but remain applicable if the reporting entity
chooses not to adopt the newer versions early.
Publication date: 5 March 2015.
ISBN: 978-1-909704-71-8 (Set of two volumes)