Authoritative literature
The content of this book takes into account all accounting standards and other relevant rules issued up to September 2019. Consequently, it covers the IASB's Conceptual Framework for Financial Reporting and authoritative literature listed below.
References in the main text of each chapter to the pronouncements below are generally to the versions of those pronouncements as approved and expected to be included in the Blue Book edition of the Bound Volume 2020 International Financial Reporting Standards – IFRS – Consolidated without early application – Official pronouncements applicable on 1 January 2020, to be published by the IASB.
References to those pronouncements below which have an effective date after 1 January 2020 (such as IFRS 17 – Insurance contracts) are to the versions of those pronouncements as denoted by the ISBN references noted below. These are expected to be included in the Red Book edition of the Bound Volume 2020 International Financial Reporting Standards – IFRS – Official pronouncements issued at 1 January 2020, to be published by the IASB.
US GAAP accounting standards are organised within a comprehensive FASB Accounting Standards Codification®, which is now the single source of authoritative US GAAP recognised by the FASB to be applied to non-governmental entities and has been applied in this publication.
| † The standards and interpretations marked with a dagger have been withdrawn or superseded. | ||||
| IASB Framework | ||||
| The Conceptual Framework for Financial Reporting | ||||
| International Financial Reporting Standards (2020 Bound Volume) | ||||
| IFRS 1 | First-time Adoption of International Financial Reporting Standards | |||
| IFRS 2 | Share-based Payment | |||
| IFRS 3 | Business Combinations | |||
| † IFRS 4 | Insurance Contracts | |||
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations | |||
| IFRS 6 | Exploration for and Evaluation of Mineral Resources | |||
| IFRS 7 | Financial Instruments: Disclosures | |||
| IFRS 8 | Operating Segments | |||
| IFRS 9 | Financial Instruments | |||
| IFRS 10 | Consolidated Financial Statements | |||
| IFRS 11 | Joint Arrangements | |||
| IFRS 12 | Disclosure of Interests in Other Entities | |||
| IFRS 13 | Fair Value Measurement | |||
| IFRS 14 | Regulatory Deferral Accounts | |||
| IFRS 15 | Revenue from Contracts with Customers | |||
| IFRS 16 | Leases | |||
| International Financial Reporting Standards (mandatory after 1 January 2020) | ||||
| IFRS 17 | Insurance Contracts | |||
| International Accounting Standards (2020 Bound Volume) | ||||
| IAS 1 | Presentation of Financial Statements | |||
| IAS 2 | Inventories | |||
| IAS 7 | Statement of Cash Flows | |||
| IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | |||
| IAS 10 | Events after the Reporting Period | |||
| IAS 12 | Income Taxes | |||
| IAS 16 | Property, Plant and Equipment | |||
| IAS 19 | Employee Benefits | |||
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | |||
| IAS 21 | The Effects of Changes in Foreign Exchange Rates | |||
| IAS 23 | Borrowing Costs | |||
| IAS 24 | Related Party Disclosures | |||
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans | |||
| IAS 27 | Separate Financial Statements | |||
| IAS 28 | Investments in Associates and Joint Ventures | |||
| IAS 29 | Financial Reporting in Hyperinflationary Economies | |||
| IAS 32 | Financial Instruments: Presentation | |||
| IAS 33 | Earnings per Share | |||
| IAS 34 | Interim Financial Reporting | |||
| IAS 36 | Impairment of Assets | |||
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | |||
| IAS 38 | Intangible Assets | |||
| IAS 39 | Financial Instruments: Recognition and Measurement | |||
| IAS 40 | Investment Property | |||
| IAS 41 | Agriculture | |||
| IFRS Interpretations Committee Interpretations | ||||
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | |||
| IFRIC 2 | Members’ Shares in Co-operative Entities and Similar Instruments | |||
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | |||
| IFRIC 6 | Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment | |||
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | |||
| IFRIC 10 | Interim Financial Reporting and Impairment | |||
| IFRIC 12 | Service Concession Arrangements | |||
| IFRIC 14 | IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | |||
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | |||
| IFRIC 17 | Distributions of Non-cash Assets to Owners | |||
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | |||
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | |||
| IFRIC 21 | Levies | |||
| IFRIC 22 | Foreign Currency Transactions and Advance Consideration | |||
| IFRIC 23 | Uncertainty over Income Tax Treatments | |||
| Standing Interpretations Committee Interpretations | ||||
| SIC‑7 | Introduction of the Euro | |||
| SIC‑10 | Government Assistance – No Specific Relation to Operating Activities | |||
| SIC‑25 | Income Taxes – Changes in the Tax Status of an Entity or its Shareholders | |||
| SIC‑29 | Service Concession Arrangements: Disclosures | |||
| SIC‑32 | Intangible Assets – Web Site Costs | |||
| IASB Exposure Drafts | ||||
| ED/2015/1 | Classification of Liabilities (Proposed amendments to IAS 1) | |||
| ED/2015/5 | Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) | |||
| ED/2017/4 | Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) | |||
| ED/2017/5 | Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) | |||
| ED/2017/6 | Definition of Material (Proposed amendments to IAS 1 and IAS 8) | |||
| ED/2018/1 | Accounting Policy Changes (Proposed amendments to IAS 8) | |||
| ED/2018/2 | Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37) | |||
| ED/2019/2 | Annual Improvements to IFRS Standards 2018–2020 | |||
| ED/2019/3 | Reference to the Conceptual Framework (Proposed amendments to IFRS 3) | |||
| ED/2019/4 | Amendments to IFRS 17 | |||
| ED/2019/5 | Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) | |||
| ED/2019/6 | Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) | |||
| ED | Proposed amendments to the IFRS Foundation Due Process Handbook | |||
| IASB Discussion Papers | ||||
| DP/2014/1 | Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging | |||
| DP/2014/2 | Reporting the Financial Effects of Rate Regulation | |||
| DP/2017/1 | Disclosure Initiative – Principles of Disclosure | |||
| DP/2018/1 | Financial Instruments with Characteristics of Equity | |||
| Other IASB publications | ||||
| IFRS for SMEs | International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) | |||
| Practice Statement 1 | Management Commentary | |||
| Practice Statement 2 | Making Materiality Judgements | |||
| PTU/2018/1 | IFRS Taxonomy 2018 – Common Practice (IFRS 13 Fair Value Measurement) | |||
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