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ProductTitleDescriptionISBN
The Annotated IFRS® Standards July 2017 (Green Book)

The Annotated IFRS® Standards July 2017 (Green Book)
Contains the IFRS Standards as issued by the International Accounting Standards Board as at 1 July 2017.  It includes the Standards with an effective date after 1 July 2017 but not the Standards they will replace.

Main changes since the 2016 edition

The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:

• IFRS 17 Insurance Contracts;
Transfers of Investment Property (Amendments to IAS 40);
Annual Improvements to IFRS Standards 2014–2016 Cycle;
• IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
• IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.

IFRS Interpretations Committee agenda decisions have been added as annotations to IFRS 3, IFRS 9, IFRS 10, IFRS 11, IAS 2, IAS 8, IAS 12, IAS 19, IAS 28, IAS 32, IAS 33, IAS 41 and IFRIC 12. An example accompanying the agenda decision on IAS 33 has also been included.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Extensive cross-references have been added to 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 issued up to 30 June 2017 have been included as annotations. Agenda decisions are issued when the Interpretations Committee receives a question but does not add the matter to its standard-setting agenda.

This edition is presented in two volume parts:

  • Part A contains the Conceptual Framework for Financial Reporting  and the consolidated  text of IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations; with extensive cross-references and other annotations;
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions, together with the IFRS Practice Statement Management Commentary.

Published: 21 September 2017

ISBN 978-1-911040-59-0 SET (Two volume parts A and B sold together as a set, approximately 5056 pages in total).

978-1-911040-59-0 SET (2vols Green Book)
The Annotated IFRS® Standards (July 2017) PDF Download

The Annotated IFRS® Standards (Green Book) July 2017 - PDF Download

This edition contains the IFRS Standards as issued by the IASB® as at 1 July 2017.  This volume does not include Standards being replaced or superseded that remain applicable if the reporting entity chooses not to adopt the newer versions early.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Extensive cross-references have been added to 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 issued up to 30 June 2017 have been included as annotations.  Agenda decisions are issued when the Interpretations Committee receives a question but does not add the matter to its standard-setting agenda.

Main changes since the 2016 edition
The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:

  • IFRS 17 Insurance Contracts;
  • Transfers of Investment Property (Amendments to IAS 40);
  • Annual Improvements to IFRS Standards 2014–2016 Cycle;
  • IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
  • IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.

IFRS Interpretations Committee agenda decisions have been added as annotations to IFRS 3, IFRS 9, IFRS 10, IFRS 11, IAS 2, IAS 8, IAS 12, IAS 19, IAS 28, IAS 32, IAS 33, IAS 41 and IFRIC 12. An example accompanying the agenda decision on IAS 33 has also been included.

ISBN 978-1-911040-59-0 SET (2 volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1 hour of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF download product.

978-1-911040-59-0 SET (2Vols)
The Annotated IFRS® Standards July 2017 (Green Book) and Downloadable PDF Bundle

The Annotated IFRS® Standards July 2017 (Green Book) - including the consolidated text of the IFRS Standards, IAS Standards and IFRIC and SIC Interpretations and accompanying documents issued by the IASB as at 1 July 2017, with extensive cross-references and other annotations . SET ISBN 978-1-911040-59-0 (two volumes part A and part B sold together);

despatched/sold together as a bundle with:

The Annotated IFRS®  Standards July 2017 - Downloadable PDF.  (Note: this is not a CD-ROM product)

PLEASE NOTE: No other discount applies to this bundled product pricing. 

978-1-911040-59-0 SET (2Vols Green Book)
The Annotated IFRS ® Standards (January 2017) PDF Download

The Annotated IFRS® Standards (Green Book) January 2017 - PDF Download

Containing the official pronouncements issued by the IASB® as at 1 January 2017.  Includes Standards with an effective date after 1 January 2017 but not the Standards they will replace.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Extensive cross-references have been added to guide readers through each Standard and:

  • other related Standards;
  • accompanying Illustrative Examples and Implementation Guidance; and
  • Bases for Conclusions.

In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) up to 31 December 2016 have been included as annotations.

Main changes since the 2016 edition
The following cross-referenced amendments to Standards and IFRIC Interpretation have been incorporated:
• Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4);
• Transfers of Investment Property (Amendments to IAS 40);
• Annual Improvements to IFRS Standards 2014–2016 Cycle; and
IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration.

IFRS Interpretations Committee agenda decisions have been added as annotations to IFRS 10, IFRS 11, IAS 12, IAS 32 and IFRIC 12.

ISBN 978-1-911040-42-2

Please note your PDF download details will be sent within 1 hour of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF download product.

978-1-911040-42-2 (PDF)
Español - Las Normas NIIF ® Ilustradas Enero de 2017 (Libro Verde) PDF Download (una versión electrónica)

Esta edición contiene las Normas NIIF emitidas por el Consejo de Normas Internacionales de Contabilidad a 1 de enero de 2017. Esta edición no incluye Normas que estén siendo reemplazadas o derogadas, que se mantienen aplicables si la entidad que informa decide no adoptar la versión más reciente de forma anticipada.

Se ha añadido un amplio conjunto de referencias cruzadas para guiar al lector a través de cada Norma y de:
• otras Normas relacionadas;
• los Ejemplos Ilustrativos y Guías de Implementación complementarias; y
• los Fundamentos de las Conclusiones.

Además, se han incluido como notas educativas las razones por las que el Comité de Interpretaciones no añadió algunos elementos a su agenda (decisiones de agenda del Comité de
Interpretaciones de las NIIF) hasta el 31 de diciembre de 2016.

Esta edición contiene el texto consolidado de las Normas NIIF, Normas NIC, Interpretaciones del CINIIF e Interpretaciones del SIC, con amplias referencias cruzadas y otras notas educativas, junto con documentos complementarios, tales como Ejemplos Ilustrativos, Guías de Implementación, Fundamentos de las Conclusiones y Opiniones en Contrario. El volumen también incluye el Marco
Conceptual para la Información Financiera y el Documento de Práctica de las NIIF Comentarios de la Gerencia.

Principales cambios desde la edición de 2016
Se han incorporado las principales referencias cruzadas a modificaciones de Normas e Interpretaciones CINIIF:
Aplicación de la NIIF 9 Instrumentos Financieros con la NIIF 4 Contratos de Seguro (Modificaciones a la NIIF 4);
Transferencias de Propiedades de Inversión (Modificación a la NIC 40);
Mejoras Anuales a las Normas NIIF Ciclo 2014-2016; e
• Interpretación CINIIF 22 Transacciones en Moneda Extranjera y Contraprestaciones Anticipadas.

Se han añadido las decisiones de agenda del Comité de Interpretaciones de las NIIF como notas educativas a las NIIF 10, NIIF 11, NIC 12, NIC 32 y CINIIF 12.

ISBN 978-1-911040-43-9

Please note your PDF download details will be sent within 1 hour of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF Download product.

978-1-911040-43-9 (PDF)
A Guide through IFRS® Standards 2016 Downloadable PDF

A Guide through IFRS® Standards 2016 (Green Book) - Downloadable PDF

Containing the official pronouncements issued by the IASB as at 1 July 2016 with extensive cross-references and other annotations. Includes Standards with an effective date after 1 July 2016 but not the Standards they will replace.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Cross-references guide readers through the Standards and facilitate their understanding by providing the connection between:

  • related Standards;
  • accompanying Illustrative Examples and Implementation Guidance; and
  • Basis for Conclusions.

In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) have been included as annotations.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRS Standards, including IAS®  Standards, IFRIC® and SIC®  Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions, together with the IFRS Practice Statement Management Commentary.

ISBN 978-1-911040-31-6 (Two volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1-2 hours of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF product.

978-1-911040-31-6
A Guide through IFRS® 2016 (Green Book) and Downloadable PDF Bundle

A Guide through IFRS® Standards 2016 - including the consolidated text of the IFRS Standards, including IAS Standards and IFRIC and SIC Interpretations and accompanying documents issued by the IASB as at 1 July 2016, with extensive cross-references and other annotations. SET ISBN 978-1-911040-31-6 (two volumes part A and part B sold together) - ("Green Book")

despatched/sold together as a bundle with:

A Guide through IFRS® Standards 2016 - Downloadable PDF.  (Note: this is not a CD-ROM product)

PLEASE NOTE: No other discount applies to this bundled product pricing. 

978-1-911040-31-6 SET (2Vols)
2016 A Guide through IFRS® Standards (Green Book)

A Guide through IFRS® Standards 2016:
containing the official pronouncements issued by the International Accounting Standards Board (the Board) as at 1 July 2016 with extensive cross-references and other annotations. Includes Standards with an effective date after 1 July 2016 but not the Standards they will replace.

Main changes since the 2015 edition

New cross-referenced Standards and amendments to Standards include:

  • IFRS 16  Leases (replacing IAS 17, IFRIC 4, SIC-15 and SIC-27); 
  • Clarifications to IFRS 15 Revenue from Contracts with Customers ;
  • Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2);
  • Disclosure Initiative (Amendments to IAS 7); and
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12).

IFRS Interpretations Committee Agenda Decisions have been added as annotations to IFRS 3, IFRS 5, IFRS 9, IFRS 11, IAS 2, IAS 12, IAS 16, IAS 20, IAS 32, IAS 36, IAS 38 and IFRIC 14.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Cross-references have been added as a way to guide readers through the Standards and facilitate their understanding by providing the connection between:
- related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- Basis for Conclusions.
In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) have been included as annotations.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRS Standards, IAS® Standards, and IFRIC® and SIC® Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

Published: 20 September 2016

ISBN 978-1-911040-31-6 SET (Two volume parts A and B sold together as a set, approximately 4,672 pages).

978-1-911040-31-6 SET (2vols)
Español - 2015 IFRS®-A Briefing for Chief Executives - Normas NIIF®: Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

Español - 2015 IFRS®-A Briefing for Chief Executives - Normas NIIF®: Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

Este documento informativo resume, en un lenguaje no técnico, las Normas requeridas para periodos anuales sobre los que informa que comiencen a partir del 1 de enero de 2015, suponiendo que no se realizan aplicaciones anticipadas. Además, en un Apéndice se proporciona un resumen de las NIIF 9 Instrumentos Financieros, NIIF 14 Cuentas de Diferimientos de Actividades Reguladas y NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes, que, aunque no son obligatorias para los periodos anuales sobre los que se informa que comiencen a partir del 1 de enero de 2015, pueden aplicarse de forma anticipada. Si las Normas no se aplican de forma anticipada, se requiere revelar información en los estados financieros sobre el posible impacto cuando se apliquen.

Se proporciona un resumen de los juicios y estimaciones significativos  a realizar por quienes preparen los estados financieros al aplicar cada Norma. Esto ayudará a los preparadores y otros a comprender los principales juicios y estimaciones que son, a menudo, necesarios al aplicar las NIIF.

Este documento informativo conciso y fácil de utilizar ha sido específicamente elaborado para Directores Ejecutivos, miembros de los Comités de Auditoría, Consejos de Directores y otros que deseen una visión general de las Normas del Consejo de Normas Internacionales de Contabilidad (IASB®).

Al aplicar las NIIF, o cuando se usen los estados financieros elaborados conforme a las NIIF, debe hacerse referencia al texto completo de las Normas emitidas por el IASB.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note your PDF download details will be sent by email within 1-2 hours of purchase.  

 
A Guide through IFRS® 2015 Downloadable PDF

A Guide through IFRS® 2015 (Green Book) - Downloadable PDF

Containing the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-references and other annotations. Includes Standards with an effective date after 1 July 2015 but not the Standards they will replace.

New requirements since 1 July 2014:

  • one revised Standard—IFRS 9 Financial Instruments
  • amendments to the following Standards: IFRS 10, IFRS 12, IAS 1, IAS 27 and IAS 28;
  • Annual Improvements to IFRSs 2012–2014 Cycle (which contains separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and
  • related consequential amendments.

Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS.  Cross-references guide readers through the Standards and facilitate their understanding by providing the connection between:

  • related Standards;
  • the accompanying Illustrative Examples and Implementation Guidance; and
  • the IASB's main considerations in reaching its conclusions (ie the Bases for Conclusions).

In addition, IFRS Interpretations Committee Agenda Decisions (the reasons why the Interpretations Committee did not add certain items to its agenda) up to 30 June 2015 have been included as annotations.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRIC and SIC Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

ISBN 978-1-909704-93-0 (Two volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1-2 hours of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF product.

978-1-909704-93-0
A Guide through IFRS® 2015 (Green Book) and Downloadable PDF Bundle

A Guide through International Financial Reporting Standards IFRS® July 2015 - including the consolidated text of the Standards and Interpretations and accompanying documents issued by the IASB as at 1 July 2015, with extensive cross-references and other annotations. SET ISBN 978-1-909704-93-0 (two volumes part A & B) - ("Green Book")

despatched/sold together as a bundle with:

A Guide through International Financial Reporting Standards IFRS® July 2015 - Downloadable PDF.  (Note: this is not a CD-ROM product)

PLEASE NOTE: No other discount applies to this bundled product pricing. 

978-1-909704-93-0 SET (2Vols)
International Financial Reporting Standards (IFRS) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2015 (Downloadable) PDF

International Financial Reporting Standards (IFRS® ) -
A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2015 - Downloadable (PDF)

What's New
This edition includes summaries, in non-technical language, of the Standards required for annual reporting periods beginning on 1 January 2015, assuming no early application. In addition, an Appendix provides summaries of IFRS 9, IFRS 14 and IFRS 15 that, although not mandatory for annual reporting periods beginning on 1 January 2015, can be applied early.

ISBN 978-1-909704-80-0

A hard copy of the 2015 Briefing for Chief Executives is also available for purchase, click here to order and for more information.

Please note your PDF download details will be sent by email within 1-2 hours of purchase. 
 

978-1-909704-80-0
2015 IFRS - A Briefing for Chief Executives, Audit Committees and Boards of Directors

International Financial Reporting Standards® (IFRS® ) -
A Briefing for Chief Executives, Audit Committees and Boards of Directors 2015

What's New
This edition includes summaries, in non-technical language, of the Standards required for annual reporting periods beginning on 1 January 2015, assuming no early application. In addition, an Appendix provides summaries of IFRS 9, IFRS 14 and IFRS 15 that, although not mandatory for annual reporting periods beginning on 1 January 2015, can be applied early.

ISBN 978-1-909704-80-0

Hard copy, 128 pages.

A PDF Downloadable version of the 2015 Briefing for Chief Executives is also available for purchase, click here to order and for more information.



 

978-1-909704-80-0
Financial Instruments Guide 2015 Bundle Book+PDF

Financial Instruments Guide 2015 Bundle Book+PDF consisting of:

Financial Instruments Guide 2015 (Book of two volume parts 1 and 2 sold together as a set). ISBN 978-1-909704-63-3.

despatched/sold together as a bundle with:

Financial Instruments Guide 2015 Downloadable PDF.

PLEASE NOTE: No other discount applies to this bundled product pricing.

978-1-909704-63-3 (set of 2 Vols)
Financial Instruments 2015 Guide

This publication comprises two volumes, sold together as a set:

Volume 1: A guide through the official text of IAS 39 and other financial instruments Standards.  With extensive cross-references and other annotations; and
Volume 2: A guide through the official text of IFRS 9 and the other financial instruments Standards.  With extensive cross-references and other annotations.

ISBN: 978-1-909704-63-3

Published: April 2015.

 

978-1-909704-63-3 (Set 2 Vols)
A Guide through IFRS 2014 Downloadable PDF

A Guide through IFRS 2014 (Green Book) - Downloadable PDF

Including the official pronouncements issued by the IASB as at 1 July 2014 with extensive cross-references and other annotations. Includes IFRSs® with an effective date after 1 July 2014 but not the IFRSs® they will replace.

New requirements since 1 July 2013:
• two new Standards—IFRS 14 Regulatory Deferral Accounts; and IFRS 15 Revenue from Contracts with Customers and the associated withdrawal of IASs 11 and 18, IFRICs 13, 15 and 18 and SIC-31;
• IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) added a new chapter on hedge accounting to IFRS 9, together with two other changes to IFRS 9 and consequential amendments to IFRS 7 and IAS 39;
Annual Improvements to IFRSs 2010–2012 Cycle (which contained separate amendments to IFRSs 2, 3, 8 and 13 and IASs 16, 24 and 38);
Annual Improvements to IFRSs 2011–2013 Cycle (which contained separate amendments to IFRSs 1, 3 and 13 and IAS 40);
• amendments to IFRS 11 and IASs 16, 19, 38 and 41; and
• related consequential amendments to other Standards and Interpretations.

What's the added education guidance?
This book is particularly useful to those applying, teaching or studying IFRS. Cross-references guide readers through IFRS and facilitate their understanding by providing the connection between:
- related Standards;
- Standards and their accompanying Illustrative Examples and Implementation Guidance; and
- Standards and the IASB's main considerations in reaching its conclusions (ie the Bases for Conclusions).
In addition, footnotes summarise technical issues considered but rejected by the IFRS Interpretations Committee.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

ISBN 978-1-909704-52-7 (Two volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1-2 hours of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF product.

978-1-909704-52-7
A Guide through IFRS 2014 (Green Book) and Downloadable PDF Bundle

A Guide through International Financial Reporting Standards IFRS® July 2014 - including the consolidated text of the Standards and Interpretations and accompanying documents issued by the IASB as at 1 July 2014, with extensive cross-references and other annotations. SET ISBN 978-1-909704-52-7 (two volumes part A & B) - ("Green Book")

despatched/sold together as a bundle with:

A Guide through International Financial Reporting Standards IFRS® July 2014 - Downloadable PDF.  (Note: this is not a CD-ROM product)

PLEASE NOTE: No other discount applies to this bundled product pricing. 

978-1-909704-52-7 SET
Español - 2013 IFRS-A Briefing for Chief Executives - Normas Internacionales de Información Financiera (NIIF): Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

Español - 2013 IFRS-A Briefing for Chief Executives - Normas Internacionales de Información Financiera (NIIF): Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note your PDF download details will be sent by email within 1-2 hours of purchase.  

 
2013 A Guide through IFRS Downloadable PDF

2013 A Guide through IFRS (Green Book) - Downloadable PDF

Including the official pronouncements issued by the IASB as at 1 July 2013 with extensive cross-references and other annotations. Includes IFRSs® with an effective date after 1 July 2013 but not the IFRSs® they will replace.

New requirements since 1 July 2012:
• one new Interpretation—IFRIC 21 Levies ;
• amendments to IFRSs 10 and 12 and IASs 27, 36 and 39; and
• related consequential amendments.

What's the added education guidance?
This book is particularly useful to those applying, teaching or studying IFRS. Cross-references guide readers through IFRS and facilitate their understanding by providing the connection between:
- related Standards;
- Standards and their accompanying Illustrative Examples and Implementation Guidance; and
- Standards and the IASB's main considerations in reaching its conclusions (ie the Bases for Conclusions).
In addition, footnotes summarise technical issues considered but rejected by the IFRS Interpretations Committee.

This edition is presented in two volume parts:

  • Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations; and
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.

ISBN 978-1-909704-05-3 (Two volume parts A and B sold together as a set).

Please note your PDF download details will be sent within 1-2 hours of purchase. Please note that this is not a CD-ROM product.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries.

Please note no discounts apply to this PDF product.

978-1-909704-05-3
International Financial Reporting Standards (IFRSs) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2013 (Downloadable) PDF

International Financial Reporting Standards (IFRSs) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2013 - Downloadable (PDF)

What's New
This edition includes the amendments issued in October 2012 which define an investment entity and provide an exception to the consolidation requirements in IFRS 10.

A hard copy of the 2013 Briefing for Chief Executives is also available for purchase, click here to order and for more information.

Please note your PDF download details will be sent by email within 1-2 hours of purchase. 
 

978-1-907877-87-2
Español - 2012 IFRS-A Briefing for Chief Executives - Normas Internacionales de Información Financiera (NIIF): Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

Español - 2012 IFRS-A Briefing for Chief Executives - Normas Internacionales de Información Financiera (NIIF): Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración (una versión electrónica)

A hard copy of the Español 2012 Briefing for Chief Executives is also available for purchase, click here to order and for more information.

Please note your PDF download details will be sent by email within 1-2 hours of purchase. 
 

 
International Financial Reporting Standards (IFRSs) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2012 (Downloadable) PDF

International Financial Reporting Standards (IFRSs) - A Briefing for Chief Executives, Audit Committees and Boards of Directors - 2012 - Downloadable (PDF)

A hard copy of the 2012 Briefing for Chief Executives is also available for purchase, click here to order and for more information.

Please note your PDF download details will be sent by email within 1-2 hours of purchase. 
 

978-1-907877-53-7
A Guide through International Financial Reporting Standards (IFRSs) on CD-ROM 2012 (Download)

A Guide through International Financial Reporting Standards (IFRSs) on CD-ROM 2012 (Download) includes the complete and up-to-date consolidated text, with extensive cross-references and other annotations of all IFRSs, IASs, IFRIC and SIC Interpretations as issued by the IASB at 1 January 2012.  Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace.

System requirements: Windows 7, Vista, XP, 2000, NT, 98 or 95 (not compatible for iPad).

Please Note: IFRS Foundation only accepts orders for: A Guide through IFRS on CD-ROM from 'end users' and not from agents or intermediaries.

Please note that the CD-ROM download details will be sent by email within 1-2 hours of purchase.

A Guide through IFRSs on CD-ROM 2012 is also available as a physical CD-ROM, to order click here

We also have available the 2011 edition of: A Guide through International Financial Reporting Standards (Green book), click here