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International Financial Reporting Standards (Eng.) 2015
The 2015 International Financial Reporting Standards, IFRS, (Red book) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2015. This edition includes amendments to IFRSs that have an effective date after 1 January 2015. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. This RED book edition is presented in two parts: Part A (the Conceptual Framework and requirements) contains the latest version of IFRSs, IASs and IFRIC and SIC Interpretations; Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, bases for conclusions and dissenting opinions. It also includes the Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, an updated Glossary of Terms, and a comprehensive Index. The following are the main changes made since 1 January 2014: One revised Standard-IFRS 9 Financial Instruments; Two new Standards-IFRS 14 Regulatory Deferral Accounts and IFRS 15 Revenue from Contracts with Customers; Amendments to the following Standards: IFRS 10, IFRS 11, IFRS 12, IAS 1, IAS 16, IAS 27, IAS 28, IAS 38 and IAS 41; One set of Annual Improvements.