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The Annotated IFRS® Standards Required 1 January 2018

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

This is the official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements required for accounting periods beginning on 1 January 2018, with extensive cross-references and other annotations.

The following are effective for the first time for periods beginning 1 January 2018:

  • 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); and
  • IFRIC 22 Foreign Currency Transactions and Advance Consideration.

IFRS Practice Statement 2 Making Materiality Judgements was issued in September 2017 and is included in this publication.

Extensive cross-references 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 published up to 31 December 2017 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda and often include information to help entities apply IFRS Standards.

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

Published: 18 January 2018

ISBN 978-1-911040-71-2 SET (Three volume parts A, B and C sold together as a set, approximately 4,800 pages in total).

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