Financial Reporting Standards IFRS® Consolidated without early
application (Blue Book).
pronouncements applicable on 1 January 2016. Does not include Standards with an effective
date after 1 January 2016.
following are the main changes since 1 January 2015:
IFRS 14 Regulatory Deferral Accounts
Accounting for Acquisitions of Interests in
(Amendments to IFRS 11);
Clarification of Acceptable Methods of
Depreciation and Amortisation
(Amendments to IAS 16 and IAS 38);
Agriculture: Bearer Plants
(Amendments to IAS 16 and IAS 41);
Equity Method in Separate Financial
(Amendments to IAS 27);
Sale or Contribution of Assets between an
Investor and its Associate or Joint Venture
(Amendments to IFRS 10 and IAS 28);
Investment Entities: Applying the Consolidation
(Amendments to IFRS 10, IFRS 12 and IAS 28);
(Amendments to IAS 1); and
Annual Improvements to IFRSs 2012–2014
Cycle (which contained separate amendments to
IFRS 5 and 7 and IAS 19 and 34).
This edition, presented in two volume parts, includes
the consolidated Standards (including IFRS, IAS and Interpretations)
as approved for issue up to 31 December 2015 and required to be applied on 1
This edition does not contain Standards
or changes to Standards with an effective date after 1 January 2016.
Published on 8th December 2015.
ISBN: 978-1-911040-00-2 (Two volumes: Part A and Part B sold together as one
Customers seeking the consolidated text of
IFRS issued at 1 January 2016 (including Standards with an effective
date after 1 January 2016) should refer to the two-part 2016 IFRS (Red Book),
which will be published in the first quarter of 2016.