2016 IFRS Standards (Red Book) Official Pronouncements Issued at 13 January 2016: Includes Standards with an Effective Date After 1 January 2016 but Not the Standards They Will Replace. Este artículo no está disponible.2016 IFRS Standards (Red Book) 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® Standards (Red Book) is the only official printed edition of the consolidated text of the International Accounting Standards Board's authoritative pronouncements as issued at 13 January 2016. What s New? This edition is presented in two volumes, parts A and B sold together as a set. It includes the following changes made since 1 January 2015: one new Standard 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 includes amendments to Standards that have an effective date after 1 January 2016. It does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. SET ISBN: 978-1-911040-15-6 (Set of two volumes): Part A (the Conceptual Framework and requirements) contains the consolidated IFRS Standards, IAS Standards, and IFRIC and SIC Interpretations; and Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions. It also includes the IASB Conceptual Framework for Financial Reporting, the Preface to IFRS Standards, an updated Glossary and Index.