2014 International Financial Reporting Standards IFRS® Consolidated without early application (Blue Book).
Official pronouncements applicable on 1 January 2014. Does not include IFRSs® with an effective date after 1 January 2014.
What’s new in this edition?
The following are the main changes since 1 January 2013:
• amendments to the following Standards: IFRSs 1, 3, 5, 7, 9, 10, 12, 13 and IASs 7, 12, 24, 27, 28, 32, 34, 36 and 39;
• one new Interpretation, IFRIC 21; and
• IFRS Foundation Constitution and Due Process Handbook .
This edition is presented in two volume parts sold together as a set:
• Part A (the Conceptual Framework and requirements) contains the consolidated International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
This edition includes the consolidated Standards (including IFRSs, IASs and Interpretations) as approved for issue up to 31 December 2013 and required to be applied on 1 January 2014.
This edition does not contain IFRSs or changes to IFRSs with an effective date after 1 January 2014.
Published: 6 December 2013.
ISBN: 978-1-909704-17-6 (Two volumes: Part A and Part B sold together as one set).
Customers seeking the consolidated text of IFRSs issued at 1 January 2014 (including IFRSs with an effective date after 1 January 2014) should refer to the two-part 2014 IFRS (Red Book), which will be published in the first quarter of 2014.