2015 IFRS 'Green Book' coming soon
20 Aug, 2015
The IFRS Foundation has announced that 'A Guide through IFRS 2015' will be available soon.
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 IASB as at 1 July 2015 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 This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.
The new requirements since 1 July 2014 include:
- one revised Standard: IFRS 9;
- amendments to: IFRS 10, IFRS 12, IAS 1, IAS 27 and IAS 28;
- Annual Improvements to IFRSs 2012–2014 Cycle (which contains separate amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34); and
- consequential amendments to other Standards and Interpretations.
The Green Book will sell for £96 plus shipping for the two book set (academic, developing country and volume discounts apply). More information and ordering details are available on the IASB's eIFRS website.