International Financial Reporting Standards - IFRS (3 Volume Set) (Red Book)

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Description
Official Pronouncements issued at 13 January 2016. Includes Standards with an effective date after 1 January 2016 but not the Standards they will replace.
2016 IFRS (Red Book)
This is the only official printed edition of the Cinsolidated textl of the authoritative pronouncements as issued by the International Accounting Standards Board at 13 January 2016.
New in this edition:
• One new Standards-IFRS 16 Leases
• Change of Effective Date of IFRS 15; and
• Change of Effective Date of Amendments to IFRS 10 and IAS 28
This edition is presented in three parts:
• Part A (the  Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS Standards, IFRIC and SIC Interpretations.
• Part B & Bl contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
This edition does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. Readers seeking only the consolidated text of the authoritative pronouncements issued by the International Accounting Standards Board for the financial year beginning on 1 January 2016 should refer to the 2016 IFRS (Blue Book), which was issued at the end of 2015.
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Contents
Changes in this edition
Introduction to this edition
Preface to International Financial Reporting Standards
The Conceptual Framework for Financial Reporting
International Financial Reporting Standards (IFRSs)
IFRS 1.    First-time Adoption of International Financial Reporting Standards
IFRS 2.    Share-based Payment
IFRS 3.    Business Combinations
IFRS 4.    Insurance Contracts
IFRS 5.    Non-current Assets Held for Sale and Discontinued Operations
IFRS 6.    Exploration for and Evaluation of Mineral Resources
IFRS 7.    Financial Instruments: Disclosures
IFRS 8.    Operating Segments
IFRS 9.    Financial Instruments
IFRS 10.  Consolidated Financial Statements
IFRS 11.  Joint Arrangements
IFRS 12.  Disclosure of Interests in Other Entities
IFRS 13.  Fair Value Measurement
IFRS 14.  Regulatory Deferral Accounts
IFRS 15.  Revenue From Contracts with Customers
IFRS 16.  Leases
International Accounting Standards (IASs)
IAS 1.    Presentation of Financial Statements
IAS 2.    Inventories
IAS 7.    Statement of Cash Flows
IAS 8.    Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10.  Events after the Reporting Period
IAS 11.  Construction Contracts
IAS 12.  Income Taxes
IAS 16.  Property, Plant and Equipment
IAS 17.  Leases
IAS 18.  Revenue
IAS 19.  Employee Benefits
IAS 20.  Accounting for Government Grants and Disclosure of Government
             Assistance
IAS 21.  The Effects of Changes in Foreign Exchange Rates
IAS 23.  Borrowing Costs
IAS 24.  Related Party Disclosures
IAS 26.  Accounting and Reporting by Retirement Benefit Plans
IAS 27.  Consolidated and Separate Financial Statements
IAS 28.  Investments in Associates
IAS 29.  Financial Reporting in Hyperinflationary Economies
IAS 32.  Financial Instruments: Presentation
IAS 33.  Earnings Per Share
IAS 34.  Interim Financial Reporting
IAS 36.  Impairment of Assets
IAS 37.  Provisions, Contingent Liabilities and Contingent Assets
IAS 38.  Intangible Assets
IAS 39.  Financial Instruments: Recognition and Measurement
IAS 40.  Investment Property
IAS 41.  Agriculture
Interpretations
IFRIC 1.    Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2.    Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4.    Determining whether an Arrangement contains a Lease
IFRIC 5.    Rights to Interests arising from Decommissioning, Restoration and
                 Environmental Rehabilitation Funds
IFRIC 6.    Liabilities arising from Participating in a Specific Market— Waste
                 Electrical and Electronic Equipment
IFRIC 7.    Applying the Restatement Approach under IAS 29 Financial
                 Reporting in Hyperinflationary Economies
IFRIC 10.  Interim Financial Reporting and Impairment
IFRIC 12.  Service Concession Arrangements
IFRIC 13.  Customer Loyalty Programmes
IFRIC 14.  IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding
                 Requirements and their Interaction
IFRIC 15.  Agreements for the Construction of Real Estate
IFRIC 16.  Hedges of a Net Investment in a Foreign Operation
IFRIC 17.  Distributions of Non-cash Assets to Owners
IFRIC 18.  Transfers of Assets from Customers
IFRIC 19.  Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20.  Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21.  Levies
SIC 7.       Introduction of the Euro
SIC 10.     Government Assistance—No Specific Relation to Operating Activities
SIC 15.     Operating Leases—Incentives
SIC 21.     Income Taxes—Recovery of Revalued Non-Depreciable Assets
SIC 25.     Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
SIC 27.     Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC 29.     Service Concession Arrangements: Disclosures
SIC 31.     Revenue—Barter Transactions Involving Advertising Services
SIC 32.     Intangible Assets—Web Site Costs
Glossary
Index
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