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Latest edition of IFRS 'Green Book' due soon

  • IASB (International Accounting Standards Board) (blue) Image

02 Sep 2013

The IFRS Foundation has announced that 'A Guide through IFRS 2013' will be available in September 2013.

This volume (nicknamed the "Green Book") will include the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the International Accounting Standards Board (IASB) as at 1 July 2013 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.

New requirements issued since 1 July 2012 include:

  • IFRIC 21 Levies (issued on 20 May 2013)
  • amendments to IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 Separate Financial Statements, IAS 36 Impairment of Assets and IAS 39 Financial Instruments: Recognition and Measurementarising from:
    • Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) (issued on 31 October 2012)
    • Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) (issued on 29 May 2013)
    • Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) (issued on 27 June 2013)
  • related consequential amendments.

The Green Book will sell for £90 plus shipping for the two book set (academic, developing country, and volume discounts apply).  A downloadable PDF, and combined published book and downloadable PDF 'bundle',  will also available. You will find more information and ordering details here.

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