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The Annotated IFRS Standards( The Annotated Blue Book) 2021 | International Accounting Standards Board
For accounting periods beginning on or after 1 January 2021, excluding changes not yet required.
This product is a printed bound volume.
This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as required at 1 January 2021.
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.
New in this edition: • a revised version of the Constitution and Due Process Handbook of the IFRS Foundation; • Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases; • Covid-19-Related Rent Concessions—amendment to IFRS 16; • Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 Insurance Contracts; and • Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021. 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.
Set of three annotated volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) sold together as one set.
|作者/譯者/編者：||International Accounting Standards Board|
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- ISBN: 9781911629863