Фонд МСФО выпустил Голубую книгу.
Official pronouncements applicable on 1 January 2015. Does not include IFRSs with an effective date after 1 January 2015.
What's new in this edition?
The following are the main changes since 1 January 2014:
• Defined Benefit Plans: Employee Contributions (Amendments to IAS 19);
• Annual Improvements to IFRSs 2010-2012 Cycle (which contained separate amendments to IFRS 2, 3, 8 and 13 and IAS 16, 24 and 38); and
• Annual Improvements to IFRSs 2011-2013 Cycle (which contained separate amendments to IFRS 1, 3 and 13 and IAS 40).
This edition is presented in two volume parts sold together as a set:
• Part A (the Conceptual Framework and requirements) contains the consolidated International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRIC and SIC Interpretations.
• Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
This edition includes the consolidated Standards (including IFRS, IAS and Interpretations) as approved for issue up to 31 December 2014 and required to be applied on 1 January 2015.
This edition does not contain IFRSs or changes to IFRSs with an effective date after 1 January 2015.
Customers seeking the consolidated text of IFRSs issued at 1 January 2015 (including IFRSs with an effective date after 1 January 2015) should refer to the two-part 2015 IFRS (Red Book), which will be published in the first quarter of 2015.
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