A Guide through
IFRS® Standards 2016:
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
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
(Amendments to IAS 7); and
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.
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;
- Part B contains the accompanying documents, such as
Illustrative Examples, Implementation Guidance, Bases for Conclusions and
ISBN 978-1-911040-31-6 SET (Two volume parts A and B sold
together as a set, approximately 4,672 pages).