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IFRS® Standards Issued at 1 January 2018

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IFRS® Standards Issued at 1 January 2018
Reflecting changes not yet required.

This is the only official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements as issued at 1 January 2018.

New in this edition:

  • IFRS 17 Insurance Contracts;
  • amendments to two Standards: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures;
  • Annual Improvements to IFRS Standards 2015–2017 Cycle (which contains amendments to IFRS 3, IFRS 11, IAS 12, IAS 23);
  • IFRIC 23 Uncertainty over Income Tax Treatments; and
  • IFRS Practice Statement 2 Making Materiality Judgements.

This edition is presented in three volume parts:

  • Part A (Issued Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.
  • Part B (Accompanying Guidance) contains the documents—Illustrative Examples and Implementation Guidance—that accompany the Standards, together with IFRS® Practice Statements.
  • Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS Practice Statements.

This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2017. These Standards include changes that are not yet required at 1 January 2018. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2018 (ie all Standards with an effective date on or before 1 January 2018) should refer to the 2018 edition of IFRS® Standards Required 1 January 2018, which was issued in December 2017.

Publication date: March 2018.

SET ISBN: 978-1-911040-75-0 (Set of three volumes sold together)

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