The Annotated IFRS Standards (Red Book): 2022 [paper]

Beschreibung

Official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2021, with extensive cross-references and other annotations.

This edition is presented in three parts

• Part A (Issued 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 illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.
• Part C (Bases for Conclusions) contains the bases for conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS practice statements.