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ProductTitleDescriptionISBN
Las Normas NIIF® Ilustradas: Normas Requeridas a 1 de enero de 2019 (PDF descargable)Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2019
(PDF descargable)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad requeridos a 1 de enero de 2019 con amplias referencias cruzadas y otras ilustraciones.

Un amplio conjunto de referencias cruzadas guía al lector a través de cada Norma y de:
  • otras Normas relacionadas;
  • Guías de Implementación y Ejemplos Ilustrativos complementarios; y
  • sus Fundamentos de las Conclusiones.

Además, las decisiones de agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre de 2018 han sido incluidas como ilustraciones. Las decisiones de agenda se publican cuando el Comité de Interpretaciones no añade un tema a su agenda de emisión de normas. Las decisiones publicadas incluyen a menudo información para ayudar a las entidad a aplicar las Normas NIIF.

Novedades en esta edición
Se han incorporado versiones ilustradas de la siguiente Norma, modificaciones a las Normas e Interpretación
  • NIIF 16 Arrendamientos;
  • modificaciones a tres Normas NIIF 9, NIC 19 y NIC 28; y
  • CINIIF 23 La Incertidumbre frente a los Tratamientos del Impuesto a las Ganancias.

Las decisiones de agenda publicadas desde el 1 de enero de 2018 se han añadido como notas educativas a las NIIF 9, NIIF 15, NIC 1, NIC 7, NIC 8, NIC 21, NIC 23 y NIC 28. Se ha añadido a la Parte B un documento adicional de material de apoyo. Se trata de un ejemplo publicado por el Consejo que complementa las modificaciones a la NIC 28 emitidas en octubre de 2017.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-21-4
Código del producto: 2042
Precio: £105.00 por cada usuario individual. No se aplican más descuentos a este producto.

978-1-911629-21-4
Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2019 (Volumen encuadernado + PDF descargable)Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2019
(Volumen encuadernado + PDF descargable)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad requeridos a 1 de enero de 2019 con amplias referencias cruzadas y otras ilustraciones.

Este producto incluye el volumen encuadernado y el PDF descargable. Enviado y vendido conjuntamente.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-21-4
Código del producto: 2043
Precio: £175.00. Por favor, recuerde que no se aplican más descuentos a este producto.

978-1-911629-21-4 SET (3 Vols Spanish Annotated Blue Book)
Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2019Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2019

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad emitidos a 1 de enero de 2019, con amplias referencias cruzadas y otras ilustraciones.

Un amplio conjunto de referencias cruzadas guía al lector a través de cada Norma y de:
  • otras Normas relacionadas;
  • Guías de Implementación y Ejemplos Ilustrativos complementarios; y
  • sus Fundamentos de las Conclusiones.

Además, las decisiones de agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre de 2018 han sido incluidas como ilustraciones. Las decisiones de agenda se publican cuando el Comité de Interpretaciones no añade un tema a su agenda de emisión de normas. Estas, a menudo, incluyen información para ayudar a las entidades a aplicar las Normas NIIF.

Novedades en esta edición
Se han incorporado versiones ilustradas de los siguientes pronunciamientos:
  • el Marco Conceptual para la Información Financiera revisado, emitido en marzo de 2018;
  • modificaciones a varias Normas surgidas a raíz del Marco Conceptual revisado;
  • Modificación, Reducción o Liquidación del Plan, que modifica la NIC 19;
  • Definición de un Negocio, que modifica la NIIF 3; y
  • Definición de Material o con Importancia Relativa, que modifica las NIC 1 y NIC 8.

Las Decisiones de Agenda publicadas desde el 1 de enero de 2018 se han añadido como notas educativas a las NIIF 9, NIIF 15, NIC 1, NIC 7, NIC 8, NIC 21, NIC 23 y NIC 28.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-25-2 (Tres volúmenes correspondientes a las partes A, B y C vendidas conjuntamente como set).
Código del producto: 2044
Precio: £105.00 por cada usuario individual.

978-1-911629-25-2 (Set 3 Vols)
Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2019 (PDF descargable)Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2019
(PDF descargable)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad emitidos a 1 de enero de 2019, con amplias referencias cruzadas y otras ilustraciones.

Un amplio conjunto de referencias cruzadas guía al lector a través de cada Norma y de:
  • otras Normas relacionadas;
  • Guías de Implementación y Ejemplos Ilustrativos complementarios; y
  • sus Fundamentos de las Conclusiones.

Además, las decisiones de agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre de 2018 han sido incluidas como ilustraciones. Las decisiones de agenda se publican cuando el Comité de Interpretaciones no añade un tema a su agenda de emisión de normas. Estas, a menudo, incluyen información para ayudar a las entidades a aplicar las Normas NIIF.

Novedades en esta edición
Se han incorporado versiones ilustradas de los siguientes pronunciamientos:
  • el Marco Conceptual para la Información Financiera revisado, emitido en marzo de 2018;
  • modificaciones a varias Normas surgidas a raíz del Marco Conceptual revisado;
  • Modificación, Reducción o Liquidación del Plan, que modifica la NIC 19;
  • Definición de un Negocio, que modifica la NIIF 3; y
  • Definición de Material o con Importancia Relativa, que modifica las NIC 1 y NIC 8.

Las Decisiones de Agenda publicadas desde el 1 de enero de 2018 se han añadido como notas educativas a las NIIF 9, NIIF 15, NIC 1, NIC 7, NIC 8, NIC 21, NIC 23 y NIC 28.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-25-2 (Tres volúmenes correspondientes a las partes A, B y C vendidas conjuntamente como set).
Código del producto: 2045
Precio: £105.00 por cada usuario individual. No se aplican más descuentos a este producto.

978-1-911629-25-2 SET (3Vols)
Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2019 (Volumen encuadernado + PDF descargable)Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2019
(Volumen encuadernado + PDF descargable)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad emitidos a 1 de enero de 2019, con amplias referencias cruzadas y otras ilustraciones.

Este producto incluye el volumen encuadernado y el PDF descargable. Enviado y vendido conjuntamente.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-25-2
Código del producto: 2046
Precio: £175.00. Por favor, recuerde que no se aplican más descuentos a este producto.

978-1-911629-25-2 (3 vols) BV + PDF BUNDLE
Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2019Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2019

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad requeridos a 1 de enero de 2019 con amplias referencias cruzadas y otras ilustraciones.

Un amplio conjunto de referencias cruzadas guía al lector a través de cada Norma y de:
  • otras Normas relacionadas;
  • Guías de Implementación y Ejemplos Ilustrativos complementarios; y
  • sus Fundamentos de las Conclusiones.

Además, las decisiones de agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre de 2018 han sido incluidas como ilustraciones. Las decisiones de agenda se publican cuando el Comité de Interpretaciones no añade un tema a su agenda de emisión de normas. Las decisiones publicadas incluyen a menudo información para ayudar a las entidad a aplicar las Normas NIIF.

Novedades en esta edición
Se han incorporado versiones ilustradas de la siguiente Norma, modificaciones a las Normas e Interpretación
  • NIIF 16 Arrendamientos;
  • modificaciones a tres Normas NIIF 9, NIC 19 y NIC 28; y
  • CINIIF 23 La Incertidumbre frente a los Tratamientos del Impuesto a las Ganancias.

Las decisiones de agenda publicadas desde el 1 de enero de 2018 se han añadido como notas educativas a las NIIF 9, NIIF 15, NIC 1, NIC 7, NIC 8, NIC 21, NIC 23 y NIC 28. Se ha añadido a la Parte B un documento adicional de material de apoyo. Se trata de un ejemplo publicado por el Consejo que complementa las modificaciones a la NIC 28 emitidas en octubre de 2017.

Fecha de publicación: Julio de 2019
ISBN del SET: 978-1-911629-21-4 (Tres volúmenes correspondientes a las partes A, B y C vendidas conjuntamente como set)
Código del producto: 2041
Precio: £105.00

978-1-911629-21-4 (Set 3 Vols)
The Annotated IFRS® Standards Issued at 1 January 2019

The Annotated IFRS® Standards Issued at 1 January 2019

This edition is a printed bound volume and replaces the book previously known as A Guide through IFRS® Standards (the Green Book).

This is the official printed edition of the text of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2019, with extensive cross-references and other annotations. These Standards include changes that are not yet required at 1 January 2019.

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 2018 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.

This edition is presented in three volume parts:

  • Part A (Issued Standards) contains the IFRS® Standards, including IAS®Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2018 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 2018 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. Readers seeking the annotated text of Standards required for accounting periods beginning on 1 January 2019 (i.e. all Standards with an effective date on or before 1 January 2019) should refer to the 2019 edition of The Annotated IFRS® Standards Required 1 January 2019, which was issued in January 2019.

Publication Due Date: March 2019
Set ISBN: 978-1-911629-16-0 (3vols)

978-1-911629-16-0 (3vols)
The Annotated IFRS® Standards Issued at 1 January 2019 - PDF Download

The Annotated IFRS® Standards Issued at 1 January 2019

This product is a downloadable PDF

This is the official printed edition of the text of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2019, with extensive cross-references and other annotations. These Standards include changes that are not yet required at 1 January 2019.

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 2018 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.

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 2018 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 2018 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. Readers seeking the annotated text of Standards required for accounting periods beginning on 1 January 2019 (i.e. all Standards with an effective date on or before 1 January 2019) should refer to the 2019 edition of The Annotated IFRS® Standards—Required 1 January 2019 (Blue Book), which was issued in January 2019.

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 User Name and Download Key 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 at publications@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.

Publication Due Date: March 2019
Set ISBN: 978-1-911629-16-0 (3vols)



978-1-911629-16-0 SET (3Vols)
The Annotated IFRS® Standards Required 1 January 2019

The Annotated IFRS® Standards Required 1 January

For accounting periods beginning on or after 1 January 2019, excluding changes not yet required.

This is the official printed edition of the authoritative pronouncements of the International Accounting standards Board as required at 1 January 2019, 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 2018 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.

This edition is presented in three volume parts:

  • Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2010 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 2010 Conceptual Framework for Financial Reporting and the IFRS® Practice Statements.

This edition does not contain Standards or changes to standards with an effective date after 1 January 2019. Readers seeking the text of Standards issued at 1 January 2019, including Standards with an effective date after 1 January 2019, should refer to the 2019 edition of IFRS® Standards Issued 1 January 2019, which will be issued in March 2019.

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 Username and Download Key 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 at publications@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.

Publication Due Date: January 2019.

SET ISBN: 978-1-911629-08-5 (Set of three volumes sold together)


978-1-911629-08-5 (3vols)
The Annotated IFRS® Standards Required 1 January 2019 PDF

The Annotated IFRS® Standards Required 1 January

For accounting periods beginning on or after 1 January 2019, excluding changes not yet required.

This product is a downloadable PDF.

This is the official printed edition of the authoritative pronouncements of the International Accounting standards Board as required at 1 January 2019, 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 2018 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.

This edition is presented in three volume parts:

  • Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2010 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 2010 Conceptual Framework for Financial Reporting and the IFRS® Practice Statements.

This edition does not contain Standards or changes to standards with an effective date after 1 January 2019. Readers seeking the text of Standards issued at 1 January 2019, including Standards with an effective date after 1 January 2019, should refer to the 2019 edition of IFRS® Standards Issued 1 January 2019, which will be issued in March 2019.

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 Username and Download Key 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 at publications@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.

Publication Due Date: January 2019.

SET ISBN: 978-1-911629-08-5 (Set of three volumes sold together)


978-1-911629-08-5
The Annotated IFRS® Standards Required 1 January 2019 Bundle

The Annotated IFRS® Standards Required 1 January

For accounting periods beginning on or after 1 January 2019, excluding changes not yet required.

This product includes a printed bound volume and a downloadable PDF. Despatched/sold together as a bundle.

Please Note: No other discount can be applied to this bundled product pricing.

This is the official printed edition of the authoritative pronouncements of the International Accounting standards Board as required at 1 January 2019, 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 2018 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.

This edition is presented in three volume parts:

  • Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the 2010 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 2010 Conceptual Framework for Financial Reporting and the IFRS® Practice Statements.

This edition does not contain Standards or changes to standards with an effective date after 1 January 2019. Readers seeking the text of Standards issued at 1 January 2019, including Standards with an effective date after 1 January 2019, should refer to the 2019 edition of IFRS® Standards Issued 1 January 2019, which will be issued in March 2019.

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 Username and Download Key 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 at publications@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.

Publication Due Date: January 2019.

SET ISBN: 978-1-911629-08-5 (Set of three volumes sold together)

978-1-911629-08-5
The Annotated IFRS® Standards Required 1 January 2018 Bundle

The Annotated IFRS® Standards Required 1 January 2018
For accounting periods beginning on 1 January 2018, excluding changes not yet required. ('The Annotated Blue Book').

This is the official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements required for accounting periods beginning on 1 January 2018, with extensive cross-references and other annotations.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2018.

SET ISBN 978-1-911040-71-2 (Three volume parts A, B and C sold together as a set, approximately 4,800 pages in total).

despatched/sold together as a bundle with:

The Annotated IFRS® Standards Required 1 January 2018 - downloadable PDF.

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

978-1-911040-71-2 SET (3Vols Annotated Blue Book)
The Annotated IFRS® Standards Required 1 January 2018

The Annotated IFRS® Standards Required 1 January 2018
For accounting periods beginning on 1 January 2018, excluding changes not yet required.

This is the official printed edition of the text of the International Accounting Standards Board’s authoritative pronouncements required for accounting periods beginning on 1 January 2018, with extensive cross-references and other annotations.

The following are effective for the first time for periods beginning 1 January 2018:

  • IFRS 9 Financial Instruments;
  • IFRS 15 Revenue from Contracts with Customers;
  • an amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
  • amendments to two other Standards: IFRS 2 and IAS 40;
  • Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IAS 19, IAS 28); and
  • IFRIC 22 Foreign Currency Transactions and Advance Consideration.

IFRS Practice Statement 2 Making Materiality Judgements was issued in September 2017 and is included in this publication.

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 2017 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda and often include information to help entities apply IFRS Standards.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2018.

Published: 18 January 2018

ISBN 978-1-911040-71-2 SET (Three volume parts A, B and C sold together as a set, approximately 4,800 pages in total).

978-1-911040-71-2 (3vols)
The Annotated IFRS® Standards Issued at 1 January 2018 The Annotated IFRS® Standards Issued at 1 January 2018 978-1-911040-94-1 (3vols)
Las Normas NIIF® Ilustradas: Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado)

Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado)

Este libro está en español. El libro incluye el contenido habitual del Libro Rojo de las NIIF, más anotaciones que proporcionan una mejor comprensión del texto.

Esta edición contiene las versiones más recientes de todas las Normas NIIF emitidas, incluyendo las Normas que entran en vigor más adelante, pero no aquellas que han sido derogadas o sustituidas. El libro resulta de utilidad para la planificación y para aquellas personas que necesitan un entendimiento tanto de los requerimientos actuales como futuros.

Esta edición también contiene material explicativo para ayudarle a entender y aplicar las Normas, incluyendo amplias referencias cruzadas y decisiones de agenda del Comité de Interpretaciones de las NIIF (CINIIF) como notas educativas.

Principales cambios desde la edición de 1 de julio de 2017:

Se han incorporado las siguientes referencias cruzadas a las modificaciones de Normas y al Documento de Práctica de las NIIF:

  • modificaciones a dos Normas: NIIF 9 Instrumentos Financieros y NIC 28 Inversiones en Asociadas y Negocios Conjuntos;
  • Mejoras Anuales a las Normas NIIF, Ciclo 2015-2017 (que contiene modificaciones a las NIIF 3, NIIF 11, NIC 12 y NIC 23); y
  • Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia Relativa.

Las Decisiones de Agenda se han añadido como notas educativas a las NIIF 1, NIIF 3, NIIF 9, NIC 12 y NIC 38. En la Parte B se han añadido dos elementos adicionales de Material de Apoyo: un ejemplo ilustrativo publicado por el Consejo para acompañar a las modificaciones a la NIC 28 y un resumen de una página del modelo contable de la NIIF 17 publicado por el personal técnico de la Fundación IFRS.

(Esta edición se publica en tres partes que se venden juntas. Set ISBN: 978-1-911040-85-9)

978-1-911040-85-9 (Set 3 Vols)
Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado) - PDF Download - (una versión electrónica)

Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado) - PDF Download - (una versión electrónica)

Esta edición contiene las versiones más recientes de todas las Normas NIIF emitidas, incluyendo las Normas que entran en vigor más adelante, pero no aquellas que han sido derogadas o sustituidas. El libro resulta de utilidad para la planificación y para aquellas personas que necesitan un entendimiento tanto de los requerimientos actuales como futuros.

Esta edición también contiene material explicativo para ayudarle a entender y aplicar las Normas, incluyendo amplias referencias cruzadas y decisiones de agenda del Comité de Interpretaciones de las NIIF (CINIIF) como notas educativas.

Principales cambios desde la edición de 1 de julio de 2017:

Se han incorporado las siguientes referencias cruzadas a las modificaciones de Normas y al Documento de Práctica de las NIIF:

  • modificaciones a dos Normas: NIIF 9 Instrumentos Financieros y NIC 28 Inversiones en Asociadas y Negocios Conjuntos;
  • Mejoras Anuales a las Normas NIIF, Ciclo 2015-2017 (que contiene modificaciones a las NIIF 3, NIIF 11, NIC 12 y NIC 23); y
  • Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia Relativa.

Las Decisiones de Agenda se han añadido como notas educativas a las NIIF 1, NIIF 3, NIIF 9, NIC 12 y NIC 38. En la Parte B se han añadido dos elementos adicionales de Material de Apoyo: un ejemplo ilustrativo publicado por el Consejo para acompañar a las modificaciones a la NIC 28 y un resumen de una página del modelo contable de la NIIF 17 publicado por el personal técnico de la Fundación IFRS.

NB:

  • Usted recibirá sus instrucciones para descargar el libro electrónico dentro de una hora de su compra.
  • La Fundación IFRS solamente accepta pedidos para productos descargables de usuarios finales y no de agentes o intermediarios.
  • No se aplica ningún descuento a este producto descargable.

(Esta edición se publica en tres partes que se venden juntas. Set ISBN: 978-1-911040-85-9)

978-1-911040-85-9 SET (3Vols) PDF
Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado) - Book and Downloadable PDF Bundle

Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado)

despatched/sold together as a bundle with:

Las Normas NIIF® Ilustradas—Normas emitidas a 1 de enero de 2018 (El Libro Rojo Ilustrado) - PDF Download - (una versión electrónica)

Esta edición contiene las versiones más recientes de todas las Normas NIIF emitidas, incluyendo las Normas que entran en vigor más adelante, pero no aquellas que han sido derogadas o sustituidas. El libro resulta de utilidad para la planificación y para aquellas personas que necesitan un entendimiento tanto de los requerimientos actuales como futuros.

Esta edición también contiene material explicativo para ayudarle a entender y aplicar las Normas, incluyendo amplias referencias cruzadas y decisiones de agenda del Comité de Interpretaciones de las NIIF (CINIIF) como notas educativas.

Principales cambios desde la edición de 1 de julio de 2017:

Se han incorporado las siguientes referencias cruzadas a las modificaciones de Normas y al Documento de Práctica de las NIIF:

  • modificaciones a dos Normas: NIIF 9 Instrumentos Financieros y NIC 28 Inversiones en Asociadas y Negocios Conjuntos;
  • Mejoras Anuales a las Normas NIIF, Ciclo 2015-2017 (que contiene modificaciones a las NIIF 3, NIIF 11, NIC 12 y NIC 23); y
  • Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia Relativa.

Las Decisiones de Agenda se han añadido como notas educativas a las NIIF 1, NIIF 3, NIIF 9, NIC 12 y NIC 38. En la Parte B se han añadido dos elementos adicionales de Material de Apoyo: un ejemplo ilustrativo publicado por el Consejo para acompañar a las modificaciones a la NIC 28 y un resumen de una página del modelo contable de la NIIF 17 publicado por el personal técnico de la Fundación IFRS.

SET ISBN 978-1-911040-85-9 (Three volume parts A, B and C sold together as a set).

NB:

  • Usted recibirá sus instrucciones para descargar el libro electrónico dentro de una hora de su compra.
  • La Fundación IFRS solamente accepta pedidos para productos descargables de usuarios finales y no de agentes o intermediarios.
  • No se aplica ningún descuento a este producto descargable.
978-1-911040-85-9 SET (3 vols) BV + PDF BUNDLE
The Annotated IFRS® Standards Issued at 1 January 2018 PDF

The Annotated IFRS® Standards Issued at 1 January 2018

This is the official edition of the text of the International Accounting Standards Board’s authoritative pronouncements
as issued at 1 January 2018, with extensive cross-references and other annotations. These Standards include changes
that are not yet required at 1 January 2018.

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 2017 have been included
as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its
standard-setting agenda. They often include information to help entities apply IFRS Standards.

Main changes since the 1 July 2017 edition:

The following cross-referenced amendments to Standards and IFRS Practice Statement have been incorporated:

  • amendments to two Standards: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures;
  • Annual Improvements to IFRS Standards 2015–2017 Cycle (which contains amendments to IFRS 3, IFRS 11,
    IAS 12 and IAS 23); and
  • IFRS Practice Statement 2 Making Materiality Judgements.

Agenda Decisions published since 1 July 2017 have been added as annotations to IFRS 1, IFRS 3, IFRS 9, IAS 12
and IAS 38. An illustrative example published by the Board as education material to accompany the amendments
to IAS 28 has been reproduced in the Illustrative Guidance on IAS 28.

SET ISBN 978-1-911040-94-1 (Three volume parts A, B and C sold together as a set).

Please note your PDF download details will be sent within approximately 1 hour of purchase.

Please Note: IFRS Foundation only accepts orders for downloadable products from 'end users' and not from agents or intermediaries. No discounts apply to this PDF download product.

978-1-911040-94-1 SET (3Vols)
Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado)

Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales
de Contabilidad requeridos para los periodos contables que comiencen el 1 de enero de 2018 con amplias referencias
cruzadas y otras ilustraciones.

Los siguientes documentos están vigentes por primera vez para periodos que comiencen el 1 de enero de 2018:

  • NIIF 9 Instrumentos Financieros;
  • NIIF 15 Ingresos de Actividades Ordinarias procedentes de Contratos con Clientes;
  • una modificación a la NIIF 4: Aplicación de la NIIF 9 Instrumentos Financieros con la NIIF 4 Contratos de Seguro;
  • modificaciones a otras dos Normas: NIIF 2 y NIC 40;
  • Mejoras Anuales a las Normas NIIF, Ciclo 2014-2016 (que contiene modificaciones a las NIIF 1, NIIF 7, NIIF 10,
    NIC 19 y NIC 28); y
  • CINIIF 22 Transacciones en Moneda Extranjera y Contraprestaciones Anticipadas.

El Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia Relativa se emitió
en septiembre de 2017 y se ha incluido en esta publicación.

Amplio conjunto de referencias cruzadas para guiar al lector a través de cada Norma y de:

  • otras Normas relacionadas;
  • Ejemplos Ilustrativos y Guías de Implementación complementarias; y
  • sus Fundamentos de las Conclusiones.

Además, las Decisiones de Agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre
de 2017 han sido incluidas como ilustraciones. Las Decisiones de Agenda se publican cuando el Comité de
Interpretaciones no añade un tema a su agenda de emisión de normas y, a menudo, incluye información para
ayudar a las entidades a aplicar las Normas NIIF.

ISBN 978-1-911040-80-4 SET (Three volume parts A, B and C sold together as a set, approximately 5,280 pages in total).

978-1-911040-80-4 (Set 3 Vols)
Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado) - PDF Download (una versión electrónica)

Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado) -  PDF Download - (una versión electrónica)

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad requeridos para los periodos contables que comiencen el 1 de enero de 2018 con amplias referencias cruzadas y otras ilustraciones.

Los siguientes documentos están vigentes por primera vez para periodos que comiencen el 1 de enero de 2018:

  • NIIF 9 Instrumentos Financieros;
  • NIIF 15 Ingresos de Actividades Ordinarias procedentes de Contratos con Clientes;
  • una modificación a la NIIF 4: Aplicación de la NIIF 9 Instrumentos Financieros con la NIIF 4 Contratos de Seguro;
  • modificaciones a otras dos Normas: NIIF 2 y NIC 40;
  • Mejoras Anuales a las Normas NIIF, Ciclo 2014-2016 (que contiene modificaciones a las NIIF 1, NIIF 7, NIIF 10, NIC 19 y NIC 28); y
  • CINIIF 22 Transacciones en Moneda Extranjera y Contraprestaciones Anticipadas.

El Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia Relativa se emitió en septiembre de 2017 y se ha incluido en esta publicación.

Amplio conjunto de referencias cruzadas para guiar al lector a través de cada Norma y de:

  • otras Normas relacionadas;
  • Ejemplos Ilustrativos y Guías de Implementación complementarias; y
  • sus Fundamentos de las Conclusiones.

Además, las Decisiones de Agenda del Comité de Interpretaciones de las NIIF publicadas hasta el 31 de diciembre de 2017 han sido incluidas como ilustraciones. Las Decisiones de Agenda se publican cuando el Comité de Interpretaciones no añade un tema a su agenda de emisión de normas y, a menudo, incluye información para
ayudar a las entidades a aplicar las Normas NIIF.

Please note your PDF download details will be sent within 1 hour of purchase approximately.

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.

978-1-911040-80-4 SET (3Vols)
Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado) - Book and Downloadable PDF Bundle

Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado)
Para periodos contables que comiencen el 1 de enero de 2018 excluyendo los cambios todavía no requeridos.

Esta es la edición oficial impresa del texto de los pronunciamientos autorizados del Consejo de Normas Internacionales de Contabilidad requeridos para los periodos contables que comiencen el 1 de enero de 2018 con amplias referencias cruzadas y otras ilustraciones.

SET ISBN 978-1-911040-80-4 (Three volume parts A, B and C sold together as a set, approximately 4,800 pages in total).

despatched/sold together as a bundle with:

Las Normas NIIF® Ilustradas: Normas requeridas a 1 de enero de 2018 (El Libro Azul Ilustrado) - (una versión electrónica) downloadable PDF. 

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

978-1-911040-80-4 SET (3Vols Spanish Annotated Blue Book)
The Annotated IFRS® Standards Required 1 January 2018 PDF

The Annotated IFRS® Standards Required 1 January 2018 - PDF Download
For accounting periods beginning on 1 January 2018, excluding changes not yet required.

This is the official text of the International Accounting Standards Board’s authoritative pronouncements required for accounting periods beginning on 1 January 2018, with extensive cross-references and other annotations.

The following are effective for the first time for periods beginning 1 January 2018:

  • IFRS 9 Financial Instruments;
  • IFRS 15 Revenue from Contracts with Customers;
  • an amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts;
  • amendments to two other Standards: IFRS 2 and IAS 40;
  • Annual Improvements to IFRS Standards 2014–2016 Cycle (which contains amendments to IFRS 1, IFRS 7, IFRS 10, IAS 19, IAS 28); and
  • IFRIC 22 Foreign Currency Transactions and Advance Consideration.

IFRS Practice Statement 2 Making Materiality Judgements was issued in September 2017 and is included in this publication.

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 2017 have been included as annotations. Agenda Decisions are published when the Interpretations Committee does not add a matter to its standard-setting agenda and often include information to help entities apply IFRS Standards.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2018.

SET ISBN 978-1-911040-71-2 (Three volume parts A, B and C sold together as a set, approximately 4,800 pages in total).

Please note your PDF download details will be sent within 1 hour of purchase approximately.

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.

978-1-911040-71-2 SET (3Vols)
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 (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)
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