A Guide through IFRS Standards 2016 contains the official pronouncements issued by the International Accounting Standards Board (the Board) as at 1 July 2016
with extensive cross-references and other annotations. Includes Standards with an effective date after 1 July 2016 but not the Standards they will replace.
Main changes since 1 July 2015:
- one revised Standard—IFRS 16 Leases;
- Clarifications to IFRS 15 Revenue from Contracts with Customers ;
- Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2);
- Disclosure Initiative (Amendments to IAS 7); and
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12).
Added education guidance
This book is particularly useful to those applying, teaching or studying IFRS. Cross-references have been added to help guide readers through the Standards and facilitate their understanding by providing the connection between:
- related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and
- Basis for Conclusions.
In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) have been included as annotations..
This edition is presented in two volume parts sold together as a set:
- Part A (the Conceptual Framework and requirements) contains the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of IFRS Standards, IAS Standards, and IFRIC and SIC Interpretations; and
- Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
PS:经好心同学提醒，Part B中缺少了三个文件，现已上传，给大家带来不便，非常抱歉！
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