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The Annotated IFRS® Standards Issued at 1 January 2018 PDF

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The Annotated IFRS® Standards Issued at 1 January 2018

This is the official edition of the text of the International Accounting Standards Board’s authoritative pronouncements
as issued at 1 January 2018, with extensive cross-references and other annotations. These Standards include changes
that are not yet required at 1 January 2018.

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. They often include information to help entities apply IFRS Standards.

Main changes since the 1 July 2017 edition:

The following cross-referenced amendments to Standards and IFRS Practice Statement have been incorporated:

  • 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 and IAS 23); and
  • IFRS Practice Statement 2 Making Materiality Judgements.

Agenda Decisions published since 1 July 2017 have been added as annotations to IFRS 1, IFRS 3, IFRS 9, IAS 12
and IAS 38. An illustrative example published by the Board as education material to accompany the amendments
to IAS 28 has been reproduced in the Illustrative Guidance on IAS 28.

SET ISBN 978-1-911040-94-1 (Three volume parts A, B and C sold together as a set).

Please note your PDF download details will be sent within approximately 1 hour of purchase.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries. No discounts apply to this PDF download product.

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