Description
The Annotated IFRS Standards 2020 is an official three-part reference set published by the IFRS Foundation, containing the authoritative pronouncements issued by the International Accounting Standards Board (IASB) in effect as at 1 January 2020. It brings together IFRS Accounting Standards, International Accounting Standards (IAS), IFRIC and SIC Interpretations, the Conceptual Framework for Financial Reporting and related amendments and guidance.
The three-part set is organised to provide both the standards themselves and the supporting material needed to understand and apply them. Part A contains the core IFRS Accounting Standards and related pronouncements; Part B includes accompanying documents such as illustrative examples, implementation guidance and IFRS Practice Statements; and Part C contains the Bases for Conclusions together with IFRS Foundation governance and due-process material.
A valuable reference for accounting students, auditors, financial reporting professionals and others who require an authoritative 2020 reference set for International Financial Reporting Standards.
