IFRS® 2017, the most recent edition containing the consolidated text of the International Accounting Standard Board’s (IASB®) authoritative pronouncements, is now available for purchase, in electronic format. This is the only official published edition of the authoritative pronouncements as issued at 1 January 2017, but does not contain Standards that are being replaced.
The Romanian edition is available in electronic format only and consists of two volumes:
- Part A – the consolidated IFRS® Standards, including IAS® Standards and IFRIC® and SIC® Interpretations.
- Part B – the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.
Through the IFRS®, IASB® provides investors, other participants in the world’s capital markets and other users of financial information with transparent and comparable information in financial statements and other financial reporting.
IFRS® 2017 does not contain Standards that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
The two electronic volumes can be purchased on www.librarie.ceccar.ro, at a price of 168 lei.
