The Annotated IFRS® Standards Required 2020 (Annotated Blue Book) - 3 volume set

For accounting periods beginning on or after 1 January 2020, excluding changes not yet required.

This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as required at 1 January 2020.

The IFRS Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee (Committee) agenda decisions to help users apply the Standards.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2020.

Part A (Required Standards) contains the IFRS Standards, including IAS Standards, IFRIC Interpretations and SIC Interpretations, together with The Conceptual Framework for Financial Reporting.

Part B (Accompanying Guidance) contains the documents that accompany the Standards—Illustrative Examples and Implementation Guidance—together with IFRS Practice Statements.
Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards and the IFRS Practice Statements.

Set of three annotated 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.