New in this edition.
The following pronouncements are effective from 1 January 2021 and included in this edition:
- a revised version of the Constitution and Due Process Handbook of the IFRS Foundation;
- Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases;
- Covid–19–Related Rent Concessions—amendments to IFRS 16;
- Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 Insurance Contracts; and
- Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement©.
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 Required Standards.
The Glossary has been revised. Minor editorial corrections to Standards (including necessary updating) have been made; a list of all such corrections is available on the website www.ifrs.org.
Relevant agenda decisions published since 1 January 2020 have been added as annotations to IFRS 7, IFRS 15, IFRS 16, IAS 1, IAS 7, IAS 12, IAS 21, IAS 29, and IAS 38. New and revised Standards, Interpretations and practice statements are available to eIFRS Subscribers at www.eifrs.ifrs.org
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Pagination: Volume Part A is 2112 pages, Part B is 928 pages, and Part C is 2528pages – Total number of pages for all three parts is 5578 pages.
For more information about the main changes in this 2021 edition of the Blue Book please click here.