2012 IFRS Blue Book – Coming Soon

Thursday, November 3, 2011 Print Email

The IFRS Foundation has announced that the 2012 IFRS Consolidated without early application will be published in December 2011. This volume (nicknamed the "Blue Book") will contain all official pronouncements that are mandatory on 1 January 2012. It does not include IFRSs with an effective date after 1 January 2012. For example, the Blue Book will not include IFRS 9 Financial Instruments because it has an effective date of 1 January 2013. The Blue Book differs from the traditional BV, which includes all pronouncements issued at the publication date, including those that do not become mandatory until a future date. The IASB intends to publish the traditional BV (the "Red Book") in the first quarter of 2012. The Blue Book will sell for £60 plus shipping (academic, developing country, and volume discounts apply). You will find more information and ordering details here.

Source: Deloitte

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