2017 IFRS Standards - Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2017. Does not include Standards with an effective date after 1 January 2017. What's new The following are the main changes since 1 January 2016: Disclosure Initiative (Amendments to IAS 7); Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and Annual Improvements to IFRS Standards 2014 2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities. This edition, presented in two volume parts, includes the consolidated IFRS Standards, including IAS Standards, IFRIC Interpretations and SIC Interpretations, as approved for issue up to 31 December 2016 and required to be applied on 1 January 2017. This edition is presented in two volume parts: Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, including IAS Standards, and IFRIC and SIC Interpretations. Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
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