|2017 IFRS® Standards (Blue Book) Consolidated without early application|
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.
|2017 IFRS® Standards (Red Book)|
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or superseded but remain applicable if the reporting entity chooses not to adopt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)