A Guide through IFRS 2014 ('Green Book') is now available
18 Sep 2014
The IFRS Foundation has announced that 'A Guide through IFRS 2014' 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 1 July 2014 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 This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.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 2013 include:
- IFRS 14 and IFRS 15;
- the new hedge accounting chapter in IFRS 9;
- amendments to IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS 11, IFRS 13, IAS 16, IAS 19, IAS 24, IAS 38, IAS 40 and IAS 41; and
- consequential amendments to other Standards and Interpretations.
The Green Book can be purchased for £94 plus shipping for the two book set (academic, developing country, and volume discounts apply). Click for more information and ordering details.