2017 IFRS® Standards (Blue Book)
2017 IFRS® StandardsConsolidated without early application (Blue Book).
Official pronouncements applicable on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.
The following are the main changes 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.
This edition, presented in two volume parts, includes the consolidated IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2016 and required to be applied on 1 January 2017.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2017.
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