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2140
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£81.00
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Yes
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New in this edition
- a revised version of the IFRS Foundation Constitution.
- amendments to four Standards, issued in Property, Plant and Equipment: Proceeds before Intended Use, Onerous Contracts—Cost of Fulfilling a Contract, References to the Conceptual Framework and Covid-19-Related Rent Concessions beyond 30 June 2021.
- amendments to three Standards issued in Annual Improvements to IFRS Standards 2018–2020.
The 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.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2022. Readers seeking the text of Standards issued as 1 January 2022, including Standards with an effective date after 1 January 2022, should refer to the 2022 edition of IFRS Standards—Issued at 1 January 2022, which will be issued in the first quarter of 2022.
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/issued-standards/editorial-corrections/.
New and revised Standards, Interpretations and practice statements are available to IFRS Digital subscribers at www.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 © 2022 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 1792 pages, Part B is 896 pages, and Part C is 2528 pages — Total number of pages for all three parts is 5216 pages.
For more information about the main changes in this 2022 edition of the Blue Book please click here.
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Summary
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IFRS® Standards—Required 1 January 2022—Downloadable PDF
For accounting period beginning on 1 January 2022, excluding changes not yet required.
This product is a downloadable PDF.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2022.
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 2022
ISBN: 978-1-914113-29-1 (SET)
Product Code: 2140
Price: £81
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.
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