IFRS 2016 Blue Book

ICAEW  recommended 'Open book' for the Professional Level exams (Financial Accounting  and Reporting) and Advanced Level exams in
Q4 2016 and in 2017 (June, September and December 2017  exams).

The 2016 IFRS® (Blue  Book)                       includes the consolidated Standards as approved  for issue by the IASB up to 31 December 2015 and as required to  be applied on 1 January 2016.

This  edition  is presented in two volume parts:
• Part A  (the Conceptual Framework               and requirements) contains the consolidated International Financial Reporting Standards (IFRS), International  Accounting Standards (IAS), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as  Illustrative Examples, Implementation Guidance, Bases for Conclusions and  Dissenting Opinions.
The 'Blue Book' was created as a direct response to  comments from practitioners currently reporting under IFRS.  Those seeking  an edition containing all the requirements for the current year will  value the 'Blue Book'.
Pagination: Volume part A is approximately 1536  pages and volume part B is 2432  pages. Total number of pages for Part A and B is 3968  pages.



注：1、文件夹Part A 及Part B 是文件汇总；
       2、PartA_conbined及PartB_conbined是文件合并；
       3、Blue Book_Part A_Content_2016及Blue Book_Part B_Content_2016是目录