2017 IFRS 'Blue Book' now available
14 Dec, 2016
The IFRS Foundation has published '2017 IFRS Standards — Consolidated without early application' (the 'Blue Book').
This volume contains all official pronouncements that are mandatory on 1 January 2017. It does not include IFRSs with an effective date after 1 January 2017.
The following are the main changes made since 1 January 2016:
- 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.
The Blue Book is available online now for subscribers to eIFRS Professional. The printed book will be available for sale in January 2017 through the IASB's web shop for £75 plus shipping (academic, developing country, and volume discounts apply).
