2017 Ifrs Standards (red Book), Part A

E-Book Overview

Found on another website which needs unnecessary 60 points to download. Part A only contains the Framework, the Standards (IFRS and IAS) and the Interpretations (IFRIC and SIC).

E-Book Content

IFRS® Standards as issued at 1 January 2017 This edition is issued in two parts PART A When the International Accounting Standards Board (the Board) issues new Standards, it generally allows an entity to apply the new requirements before the mandatory effective date. This text consolidates the most recently issued requirements, assuming that all IFRS Standards and IFRIC® Interpretations have been applied early. The Standards that these new requirements are replacing or superseding are not included in this text, even where they remain applicable. Readers seeking the IFRS Standards and IFRIC Interpretations consolidated without assuming early application should refer to the 2017 edition of IFRS® Standards (Blue Book), which was published at the end of 2016. IFRS® Standards as issued at 1 January 2017 This edition is issued in two parts PART A The Preface to International Financial Reporting Standards, the Conceptual Framework for Financial Reporting and the consolidated text of the IFRS Standards (including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations) as issued at 1 January 2017 (Glossary and Index included) For the accompanying documents issued with the Standards, and other relevant material, see Part B of this edition International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Telephone: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: [email protected] Publications Telephone: +44 (0)20 7332 2730 Publications Fax: +44 (0)20 7332 2749 Publications Email: [email protected] Web: www.ifrs.org IFRS® Standards together with their accompanying documents are issued by the International Accounting Standards Board (the Board). Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (the Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. ISBN for this part: 978-1-911040-45-3 ISBN for complete publication (two parts): 978-1-911040-44-6 Copyright © IFRS Foundation® All rights reserved. Reproduction and use rights are strictly limited. Please contact the Foundation for further details at [email protected] Copies of IASB® publications may be obtained from the Foundation’s Publications Department. Please address publication and copyright matters to [email protected] or visit our webshop at http://shop.ifrs.org. The Foundation has trade marks registered around the world (Marks) including ‘IAS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, IFRS for SMEs® logo, the ‘Hexagon Device’, ‘International Accounting Standards®’, ‘International Financial Reporting Standards®’, ‘IFRS Taxonomy®’ and ‘SIC®’. Further details of the Foundation’s Marks are available from the Foundation on request. The Foundation is a not-for-profit corporation under th
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