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IFRS® Standards Required 1 January 2018

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IFRS® Standards Required 1 January 2018.
For accounting periods beginning on 1 January 2018, excluding changes not yet required.

New in this edition:

  • IFRS 9 Financial Instruments;
  • IFRS 15 Revenue from Contracts with Customers;
  • an amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
  • amendments to two other Standards: IFRS 2 and IAS 40;
  • Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IAS 19, IAS 28);
  • IFRIC 22 Foreign Currency Transactions and Advance Consideration; and
  • IFRS Practice Statement 2 Making Materiality Judgements .

This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2017 and required to be applied on 1 January 2018.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2018.

ISBN: 978-1-911040-67-5 (Set of three volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting ), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) sold together as one set.

Customers seeking the text of IFRS Standards issued at 1 January 2018, including Standards with an effective date after 1 January 2018, should refer to the three-part 2018 edition of IFRS® Standards Issued at 1 January 2018, which will be published in the first quarter of 2018.

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