The Annotated IFRS® Standards—Issued at 1 January 2020

This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2020, 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 2019 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.

New in this edition:

Interest Rate Benchmak Reform, which amends IFRS 9, IAS 39 and IFRS 7.

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 16, IAS 19, IAS 23, IAS 27, IAS 28, IAS 37, IAS 38, IAS 39, IAS 41 and IFRIC 23.

The Glossary has been revised.

This edition is presented in three parts:

• Part A (Issued 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 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 Conceptual Framework for Financial Reporting and the IFRS Practice Statements.

This edition contains some Standards and changes to Standards with an effective date after 1 January 2020.

For more information about the main changes in this 2020 edition of the Red Book please click here.

Publication Due Date: March 2020.
ISBN: 978-1-911629-50-4 (SET)
Product Code: 2071
Price: £105

Pagination: Volume Part A is 2176 pages, Part B is 960 pages, and Part C is 228 pages – Total number of pages for all three parts is 5664 pages.

The Annotated IFRS® Standards—Issued at 1 January 2020

This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2020, with extensive cross-references and other annotations.

New in this edition:

Interest Rate Benchmak Reform, which amends IFRS 9, IAS 39 and IFRS 7.

Agenda decisions published since 1 January 2019 have been added as annotations to IFRS 9, IFRS 11, IFRS 2, IFRS 16, IAS 1, IAS 7, IAS 8, IAS 23, IAS 27, IAS 28, IAS 37, IAS 38, IAS 39, IAS 41 and IFRIC 23.

This edition is presented in three parts:

• Part A (Issued 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 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 Conceptual Framework for Financial Reporting and the IFRS Practice Statements.

This edition contains some Standards and changes to Standards with an effective date after 1 January 2020.

Publication Due Date: March 2020.
ISBN: 978-1-911629-50-4 (SET)
Product Code: 2071
Price: £105