The Annotated IFRS® Standards (Green Book) July 2017 contains the latest issued IFRS Standards as at 1 July 2017 including IFRS 9, IFRS 15, IFRS 16 and IFRS 17, but not the Standards they will replace. The educational guidance make this volume a particularly useful aid for those studying or applying the Standards.
What's Inside? Extensive cross-references and explanatory notes have been added to guide readers through each Standard and:
- other related Standards;
- accompanying Illustrative Examples and Implementation Guidance; and its
- Basis for Conclusions.
What are the main changes since the July 2016 A Guide through IFRS® Standards? The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:
- IFRS 17 Insurance Contracts;
- Transfers of Investment Property (Amendments to IAS 40);
- Annual Improvements to IFRS Standards 2014-2016 Cycle;
- IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
- IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.
In addition, IFRS Interpretations Committee agenda decisions issued up to 30 June 2017 have also been included as annotations.