- Related Standards,
- Accompanying Illustrative Examples and Implementation Guidance,
- Basis for Conclusions.In addition, the reasons why the IFRS Interpretations Committee did not add certain items to its agenda (IFRS Interpretations Committee Agenda Decisions) have been included as annotations,
- Main changes since the 2015 edition.
- IFRS 16 Leases (replacing IAS 17, IFRIC 4, SIC-15 and SIC-27),
- Clarifications to IFRS 15 Revenue from Contracts with Customers,
- Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2),
- Disclosure Initiative (Amendments to IAS 7),
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12).