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Product ID
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2059
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£105.00
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Yes
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Annotated IFRS® Standards Required 1 January 2020.
This is the official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements required for accounting periods beginning on 1 January 2020, with extensive cross-references and other annotations.
The following are effective from 1 January 2020 and annotated versions are included in this edition:
- a revised version of the Conceptual Framework for Financial Reporting (Conceptual
Framework), issued in March 2018 and now applicable;
- a number of references in IFRS Standards to the Conceptual Framework have been
amended;
- Definition of a Business—amendments to IFRS 3 Business Combinations;
- Definition of Material—amendments to IAS 1 Presentation of Financial
Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and
- Interest Rate Benchmark Reform—amendments to IFRS 9 Financial
Instruments, IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial
Instruments: Disclosures.
In total, eleven IFRS Standards and an IFRS Practice Statement have been amended by these new requirements.
The Annotated IFRS Standards (Required) was created as a direct response to comments from practitioners currently reporting under IFRS Standards. Those seeking an edition containing all the requirements for the current year will value the Annotated Required Standards.
For more information about the main changes in this 2019 edition of the Blue Book please click here.
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). Relevant agenda decisions published since 1 January 2019 have been added as annotations to IFRS 9, IFRS 11, IFRS 15, IFRS 16, IAS 1, IAS 2, IAS 7, IAS 8, IAS 19, IAS 16, IAS 23, IAS 27, IAS 28, IAS 37, IAS 38, IAS 39, IAS 41 and IFRIC 23.
Pagination: Volume Part A is 2112 pages, Part B is 928 pages, and Part C is 2464 pages – Total number of pages for all three parts is 5504 pages.
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Summary
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The Annotated IFRS® Standards Required 1 January 2020
For accounting periods beginning on or after 1 January 2020, excluding changes not yet required.
This product is a printed bound volume.
This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as required at 1 January 2020.
The IFRS Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee (Committee) agenda decisions to help users apply the Standards.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2020.
- Part A (Required 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 that accompany the Standards—Illustrative Examples and Implementation Guidance—together with IFRS Practice Statements.
- Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards and the IFRS Practice Statements.
Set of three annotated volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) sold together as one set.
Publication Due Date: January 2020.
ISBN: 978-1-911629-42-9 (SET)
Product Code: 2059
Price: £105
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