2017 IFRS® Standards (Red Book) is the only official printed
edition of the consolidated text of the International
Accounting Standards Board's authoritative pronouncements as issued at 1 January 2017.
This edition is presented in two volumes, parts A and B. It includes
the following changes made since 1 January 2016:
- Clarifications to IFRS 15 Revenue from Contracts
- Applying IFRS 9 Financial Instruments with IFRS 4 Insurance
- Annual Improvements to IFRS® Standards 2014–2016 Cycle (which
contains amendments to IFRS 1,
IFRS 7, IFRS 10, IFRS 12, IAS 19, IAS 28);
- Amendments to IFRS 2, IAS 7, IAS 12 and IAS 40; and
- IFRIC® Interpretation 22 Foreign Currency Transactions and Advance
This edition includes amendments to Standards that have an effective
date after 1 January 2017. It does not contain Standards that are being replaced
or superseded but remain applicable if the reporting entity chooses not to adopt
the newer versions early.
Publication date: early March 2017.
SET ISBN: 978-1-911040-44-6 (Set of two volumes sold together)