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2015 International Financial Reporting Standards IFRS (Red Book)

International Accounting Standards Board

ISBN 10: 1909704717 / ISBN 13: 9781909704718
Published by IFRS Foundation
New Condition: Brand New Soft cover
From Revaluation Books (Exeter, United Kingdom)

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Bibliographic Details

Title: 2015 International Financial Reporting ...

Publisher: IFRS Foundation

Binding: Paperback

Book Condition: Brand New

About this title


The 2015 IFRS (Red Book) includes the latest consolidated versions of International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC and SIC Interpretations and the supporting documents Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions - as issued by the IASB at 1 January 2015. This edition is presented in two volumes, parts A and B. It includes the following changes made since 1 January 2014: one revised Standard IFRS 9 Financial Instruments; two new Standards IFRS 14 Regulatory Deferral Accounts and IFRS 15 Revenue from Contracts with Customers; Annual Improvements to IFRSs 2012 2014 Cycle (which contained separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and amendments to the following Standards: IFRS 10, IFRS 11, IFRS 12, IAS 1, IAS 16, IAS 27, IAS 28, IAS 38 and IAS 41. This edition includes amendments to Standards that have an effective date after 1 January 2015. It does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. This edition is in two volume parts sold together as a set: Part A (the Conceptual Framework and requirements) contains the consolidated 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. It also includes the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, an updated Glossary and Index. Part A is 1632 pages (one book) and Part B is 2944 pages (one book). Total number of pages for Part A and B volumes is 4546 pages approximately. For information about the main changes in this 2015 IFRS (Red Book) please go to: http://shop.ifrs

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