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The Annotated IFRS® Standards Required 1 January 2019

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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)

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