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A Guide through IFRS 2013 ("Green Book") is now available

  • IFRS Green Book Image

Sep 24, 2013

The IFRS Foundation has announced that "A Guide through IFRS 2013" is now available. This volume (nicknamed the "Green Book") includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of July 1, 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 This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.

The new requirements since July 1, 2012, include:

  • IFRIC 21 Levies (issued on May 20, 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 Measurement arising from:
    • Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) (issued on October 31, 2012)
    • Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) (issued on May 29, 2013)
    • Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) (issued on June 27, 2013)
  • Related consequential amendments

The Green Book can be purchased for £90 plus shipping for the two book set (academic, developing country, and volume discounts apply). Click for more information and ordering details.

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