The Annotated Issued IFRS® Standards 2018 replaces the book previously known as A Guide through IFRS Standards (informally called the Green Book).
While its title may have changed, its content hasn’t. The materials formerly included in the Green Book can now be found in the Annotated Issued IFRS® Standards. An essential one-stop resource, it brings together the most recent versions of all issued IFRS Standards, including Standards that are not yet required because their effective date is later than 1 January 2018. The gathered materials are supplemented with extensive cross-references to guide users through each Standard, and to make sense of the corpus of Standards as a whole. Additional annotations help you understand and apply IFRS Standards.
The change in title was necessary because the IFRS Foundation now produces an annotated version of both issued IFRS Standards (sometimes called to as the Red Book) and IFRS Standards that are required (sometimes called the Blue Book). To distinguish between these two new annotated products, the designation of the Guide (or the Green Book) has been replaced with two colourless, but self-explanatory, titles:
- Annotated Issued IFRS® Standards; and
- Annotated Required IFRS® Standards
Both annotated editions include exclusive additional cross-references and other useful information, including agenda decisions of the IFRS Interpretations Committee. The following graphic shows how these enhanced features have been carefully integrated into authoritative versions of the text.
Annotated Issued IFRS® Standards 2018 was made available in April 2018 as a downloadable PDF. It is now also available in print as a bound volume.
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