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2017-06-29
IFRS® Standards—Consolidated without early application 2017 (Blue Book).
Contains the official pronouncements issued by the International Accounting Standards Board up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.

What's new in this edition?
The following are the main changes since the 2016 edition:
  • Disclosure Initiative (Amendments to IAS 7);
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
  • Annual Improvements to IFRS Standards 2014–2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities.

This edition is presented in two volume parts sold together as a set:
  • Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS® Standards, IFRIC® Interpretations and SIC® Interpretations.
  • Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.


Approximate pagination: Part A is 1440 pages and Part B is 2368 pages. Total number of pages for Parts A and B is 3808 pages.







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Part B.zip

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2017-6-29 12:23:09
沙发,感谢分享!
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2017-6-29 12:31:12
多谢patrick老师分享.(づ ̄ 3 ̄)づ
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2017-6-29 13:30:05
留下脚步

Contains the official pronouncements issued by the International Accounting Standards Board up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.
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2017-6-30 08:48:15
感谢分享。patrick分享,必属精品。
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2017-7-2 17:25:37
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