IFRS Blue Book 2017 Consolidated without early Application

Description

This book contains the official pronouncements issued by the International Accounting Standards Board up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017. What’s new in this edition? The following are the main changes since the 2016 edition: 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. Click here to view further Changes in this Edition. This edition is presented in two volume parts sold together as a set: Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations. Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions. D