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2016 A Guide through IFRS® Standards (Green Book)


Product ID 1923
Price £98.00
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Summary

A Guide through IFRS® Standards 2016:
containing the official pronouncements issued by the International Accounting Standards Board (the Board) as at 1 July 2016 with extensive cross-references and other annotations. Includes Standards with an effective date after 1 July 2016 but not the Standards they will replace.

Main changes since the 2015 edition

New cross-referenced Standards and amendments to Standards include:

  • IFRS 16  Leases (replacing IAS 17, IFRIC 4, SIC-15 and SIC-27); 
  • Clarifications to IFRS 15 Revenue from Contracts with Customers ;
  • Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2);
  • Disclosure Initiative (Amendments to IAS 7); and
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12).

IFRS Interpretations Committee Agenda Decisions have been added as annotations to IFRS 3, IFRS 5, IFRS 9, IFRS 11, IAS 2, IAS 12, IAS 16, IAS 20, IAS 32, IAS 36, IAS 38 and IFRIC 14.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Cross-references have been added as a way to guide readers through the Standards and facilitate their understanding by providing the connection between:
- related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- Basis for Conclusions.
In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) have been included as annotations.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRS Standards, IAS® Standards, and IFRIC® and SIC® Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

Published: 20 September 2016

ISBN 978-1-911040-31-6 SET (Two volume parts A and B sold together as a set, approximately 4,672 pages).

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