IFRS Standards 2017
� Consolidated without early Application
Titel:IFRS Standards 2017 � Consolidated without early Application
Ämnesord:Ekonomi , Skatterätt

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Contains the official pronouncements issued bu the IASB up to 31 December 2016 and as required to be applied on 1 January 2017. Does not include Standards with an effective date after 1 January 2017.

What's new in this edition?

The following are the main changes since the 2016 edition:

- Disclosure Initiative (Amendments to IAS 7)
- Recognition of Deferred Tax Assetes for Unrealised Losses (Amendments to IAS 12)
- Annual Improvements to IFRS Standards 2014-2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities.

This edition is presented in two volume parts sold together as a set.
Part A /the Concptual Framework and requirements) contains the latest versoin of IFRS Standards, IAS Standards, IFRIC Interpretations and SIC Interpretations.
Part B contains the accompanying documents, sud as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
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