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:
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