International Financial Reporting Standards® (IFRS) —
Consolidated without early application (Downloadable PDF).
Official pronouncements issued by the IASB applicable on
1 January 2016. Does
not include Standards with an effective date after 1 January 2016.
What's new in this edition?
- IFRS 14 Regulatory Deferral Accounts;
- Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11);
- Clarification of Acceptable Methods of Depreciation and
Amortisation (Amendments to IAS 16 and IAS
- Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41);
- Equity Method in Separate Financial Statements (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 Exception (Amendments to IFRS 10, IFRS 12 and IAS 28);
- Disclosure Initiative
(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).
For more information about the main changes in this 2016 IFRS (Blue Book)
please click here.
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