The IFRS Foundation is publishing the Required IFRS Standards 2018 in two new editions available to purchase in January 2018. The Required Standards are published annually and have previously only been available as a single publication, the ‘Blue Book’.
The ‘Blue Book’ is now called the Required IFRS® Standards 2018 and includes the IFRS Standards required beginning on 1 January 2018.
The IFRS Foundation offers a new publication in January 2018, incorporating more guidance for users alongside the Standards: Annotated Required IFRS® Standards 2018 includes the same content as Required IFRS® Standards 2018 (the ‘Blue Book’) with additional annotations and explanatory material.
In March 2018, the IFRS Foundation will publish the Issued Standards in two similar editions: Issued IFRS®, and Annotated Issued IFRS® Standards 2018.
Both Required Standards books contain the IFRS Standards issued by the IASB up to 31 December 2017 and required beginning on 1 January 2018. These books do not include Standards with an effective date after 1 January 2018. IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers are included in both Required Standards editions.
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