Description
Consists of the Annotated IFRS® Standards in five parts (A1, A2, B, C1 and C2) and includes the Conceptual Framework for Financial Reporting.
What’s in the box
Part A1 & A2 (Issued Standards) contains the IFRS Standards, including IAS Standards, IFRIC Interpretations, SIC Interpretations and Conceptual Framework
Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS Practice Statements.
Part C1 & C2 (Bases for Conclusions) contains the bases for conclusions that accompany the Standards and the IFRS Practice Statements.