• 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

Disclaimer and Copyright:
The IFRS® Foundation the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

Copyright © 2021 IFRS Foundation. This downloadable product is copyright of IFRS Foundation. You may print limited extracts of an IFRS Standard or IAS Standard or other IFRS Foundation publication, but only for your own personal use, and may not distribute copies. The reproduction of entire Standards or other IASB/IFRS Foundation publications or substantial extracts of such publications requires the separate written permission of the IFRS Foundation, please email: customerservices@ifrs.org. All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from IFRS Foundation.

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.

Annotated IFRS® Standards—Required 1 January 2021.

For accounting periods beginning on 1 January 2021, excluding changes not yet required.

This product is a downloadable PDF.

This edition, presented in three volume parts, containts the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2020 and required to be applied at 1 January 2021.

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 2021.

Set of three 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 2021
ISBN: 978-1-911629-86-3 (SET)
Product Code: 2097
Price: £105

IMPORTANT: Orders for the downloadable product are typically fulfilled within 1 hour provided your credit card payment is authorised. You will automatically receive an email with your Licence Name and Authorisation Keycode for access, therefore, please ensure you include a valid email address in your order. If you have any queries, please contact our Customer Services by email customerservices@ifrs.org or telephone +44 (0)20 7332 2730.

When ordering downloadable products, please ensure you order the required number for each individual user. Please change the quantity required in your shopping basket to reflect your exact requirements. Each purchased copy is for the sole use of one individual; further distribution is a copyright infringement. Thank you for respecting this policy. Please see our full Terms and Conditions before purchasing this product.