First of two IFRS 2010 bound volumes now available
28 Jan 2010
The IASB has published IFRS Consolidated Without Early Application – the first of two bound volumes (BV) of IFRSs for 2010. This volume (nicknamed the "Blue Book") contains all official pronouncements that are mandatory on 1 January 2010. It does not include IFRSs with an effective date after 1 January 2010. For example, the Blue Book does not include IFRS 9 Financial Instruments because it has an effective date of 1 January 2013. The Blue Book differs from the traditional BV, which includes all pronouncements issued at the publication date, including those that do not become mandatory until a future date.