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  • Вышел в свет “Синий том” МСФО за 2021 год
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Вышел в свет “Синий том” МСФО за 2021 год

Первым, как обычно, Фонд МСФО выпускает каждый год в январе сборник с синим цветом обложки. Это все стандарты, которые с января этого года уже официально вступили в силу и являются обязательными. В этом сборнике нет тех стандартов, которые официально вступают в силу позднее (таким образом, IFRS 17 “Договоры страхования” с прошлогодними исправлениями выйдет в марте, в “Красном томе” с аннотациями и без).
 
Примерно с 2018 г. Фонд МСФО выпускает четыре сборника вместо трех, как раньше. “Зеленая книга” ушла в прошлое, но вместо нее выходят “синяя” и “красная” в двух экземплярах. Сегодняшний сборник доступен в вариации с комментариями (оригинальное название - Annotated Required IFRS Standards 2021). Это, по сути, то же самое, но с дополнительными пояснениями, перекрестными ссылками и приведенными решениями Комитета по Интерпретациям, если таковые имеются.
 
Заказать книги можно как в “бумажном” варианте через магазин, так и в электронном формате через платную расширенную подписку на eIFRS.
 

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The date of publishing:

27 January /2021 14:39

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