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The Annotated IFRS® Standards (July 2017) PDF Download


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The Annotated IFRS® Standards (Green Book) July 2017 - PDF Download

This edition contains the IFRS Standards as issued by the IASB® as at 1 July 2017.  This volume does not include Standards being replaced or superseded that remain applicable if the reporting entity chooses not to adopt the newer versions early.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Extensive cross-references have been added to guide readers through each Standard and:

  • other related Standards;
  • accompanying Illustrative Examples and Implementation Guidance; and
  • its Basis for Conclusions.

In addition, IFRS Interpretations Committee agenda decisions issued up to 30 June 2017 have been included as annotations.  Agenda decisions are issued when the Interpretations Committee receives a question but does not add the matter to its standard-setting agenda.

Main changes since the 2016 edition
The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:

  • IFRS 17 Insurance Contracts;
  • Transfers of Investment Property (Amendments to IAS 40);
  • Annual Improvements to IFRS Standards 2014–2016 Cycle;
  • IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
  • IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.

IFRS Interpretations Committee agenda decisions have been added as annotations to IFRS 3, IFRS 9, IFRS 10, IFRS 11, IAS 2, IAS 8, IAS 12, IAS 19, IAS 28, IAS 32, IAS 33, IAS 41 and IFRIC 12. An example accompanying the agenda decision on IAS 33 has also been included.

ISBN 978-1-911040-59-0 SET (2 volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1 hour of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF download product.

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