2017 IFRS® StandardsConsolidated without early
application (Blue Book).
pronouncements applicable on 1 January 2017. Does not include Standards with an effective
date after 1 January 2017.
following are the main changes since 1 January 2016:
Disclosure Initiative (Amendments
Recognition of Deferred Tax Assets for Unrealised
to IAS 12); and
Annual Improvements to IFRS Standards 2014–2016 Cycle: IFRS 12
Disclosure of Interests in Other Entities.
This edition, presented in two volume parts, includes the consolidated IFRS Standards,
including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations,
as approved for issue up to 31 December 2016 and required to be applied on 1
This edition does not contain Standards
or changes to Standards with an effective date after 1 January 2017.
Publication date: online on
12 December 2016.
Printed copies available: 10 January 2017.
ISBN: 978-1-911040-35-4 (Two volumes: Part A and Part B sold together as one
Customers seeking the consolidated text of
IFRS issued at 1 January 2017 (including Standards with an effective
date after 1 January 2017) should refer to the two-part 2017 IFRS Standards (Red Book),
which will be published in the first quarter of 2017.