IFRS® Standards—Required 1 January 2022 (Blue Book) - 3 volume setPaperback Engels 2022 9781914113291
For accounting periods beginning on 1 January 2021, excluding changes not yet required. This product is a printed bound volume.
Contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2020 and required to be applied on 1 January 2021.
New in this edition:
- a revised version of the Constitution and Due Process Handbook of the IFRS Foundation;
Annual Improvements to IFRS Standards 2018–2020—amendments to IFRS 16 Leases;
-Covid-19-Related Rent Concessions—amendment to IFRS 16;
-Extension of the Temporary Exemption from Applying IFRS 9—amendments to IFRS 4 -Insurance Contracts; and
Interest Rate Benchmark Reform—Phase 2—amendments to IFRS 4, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 16 and IAS 39 Financial Instruments: Recognition and Measurement.
This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021.
Set of three volumes:
Part A (Required Standards and the Conceptual Framework for Financial Reporting)
Part B (Accompanying Guidance and IFRS Practice Statements) and
Part C (Bases for Conclusions) sold together as one set.
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