International Financial Reporting Standards IFRS consolidated without early application : [official pronouncements applicable on 1 January 2015 : does not include IFRSs with an effective date after 1 January 2015]

New in this edition:Defined Benefit Plans: Employee Contributions (Amendments to IAS 19);Annual Improvements to IFRSs 2010-2012 Cycle (which contained separate amendments to IFRS 2, 3, 8 and 13 and 16, 24 and 38); andAnnual Improvements to IFRSs 2011-2013 Cycle (which contained separate amendments to IFRS 1, 3 and 13 and IAS 40).This edition includes the consolidated Standards (including IFRS, IAS and SIC Interpretations) as approved for issue by the IASB up to December 31st 2014 and that are required to be applied on January 1st 2015. This volume does not contain those Standards of changes to Standards with an effective date after January 1st 2015. This edition is presented in two parts:Part A contains the consolidated International Financial Reporting Standards (IFRSs), International Accounting Standards, (IASs), and IFRIC and SIC Interpretations.Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, Bases for Conclusions and Dissenting Opinions.