New in this edition:

Annotated versions of the following Standard, amendments to Standards and Interpretation have been incorporated:

• IFRS 16 Leases;

• amendments to IFRS 9 Financial Instruments—Prepayment Features with Negative Compensation;

• amendments to IAS 19 Employee Benefits—Plan Amendment, Curtailment or Settlement;

• amendments to IAS 28 Investment in Associates and Joint Ventures—Long-term interests in

Associates and Joint Ventures;

• Annual Improvements to IFRS Standards 2015–2017 Cycle; and

• IFRIC 23 Uncertainty over Income Tax Treatments.

Agenda Decisions published since 1 January 2018 have been added a annotations to IFRS 9, IFRS 15, IAS 1, IAS 7, IAS 8, IAS 21, IAS 23, and IAS 28. An additional item of supporting material has been added to Part B. It is an example published by the Board to accompany the amendments to IAS 28 issued in October 2017.

This edition also contains the Constitution and Due Process Handbook of the IFRS Foundation.

Minor editorial corrections to Standards (including necessary updating) have been made; a list of all such corrections is available on the website (http://www.ifrs.org).

Disclaimer and Copyright:

The IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

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The Annotated IFRS^® Standards Required 1 January

For accounting periods beginning on or after 1 January 2019, excluding changes not yet required.

This is the official printed edition of the authoritative pronouncements of the International Accounting standards Board as required at 1 January 2019, with Extensive cross-references and other annotations.

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 2018 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda. The published decisions often include information to help entities apply IFRS Standards.

This edition is presented in three volume parts:

• Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2010 Conceptual Framework for Financial Reporting.

• Part B (Accompanying Guidance) contains the 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 2010 Conceptual Framework for Financial Reporting and the IFRS® Practice Statements.

This edition does not contain Standards or changes to standards with an effective date after 1 January 2019. Readers seeking the text of Standards issued at 1 January 2019, including Standards with an effective date after 1 January 2019, should refer to the 2019 edition of IFRS® Standards Issued 1 January 2019, which will be issued in March 2019.

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Publication Due Date: January 2019.

SET ISBN: 978-1-911629-08-5 (Set of three volumes sold together)