The Annotated IFRS Standards

The Annotated IFRS Standards

Let op: de 2021 editie van de Annotated IFRS Standards (Blue Book) is inmiddels beschikbaar (isbn 9781911629863).

This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as required at 1 January 2020.

The IFRS Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee (Committee) agenda decisions to help users apply the Standards.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2020.

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

Part B (Accompanying Guidance) contains the documents that accompany the Standards—Illustrative Examples and Implementation Guidance—together with IFRS Practice Statements.
Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards and the IFRS Practice Statements.

Auteur | Ifrs Foundation
Taal | Engels
Type | Paperback
Categorie | Economie & Financiën

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