International GAAP 2020

Authoritative literature

The content of this book takes into account all accounting standards and other relevant rules issued up to September 2019. Consequently, it covers the IASB's Conceptual Framework for Financial Reporting and authoritative literature listed below.

References in the main text of each chapter to the pronouncements below are generally to the versions of those pronouncements as approved and expected to be included in the Blue Book edition of the Bound Volume 2020 International Financial Reporting Standards – IFRS – Consolidated without early application – Official pronouncements applicable on 1 January 2020, to be published by the IASB.

References to those pronouncements below which have an effective date after 1 January 2020 (such as IFRS 17 – Insurance contracts) are to the versions of those pronouncements as denoted by the ISBN references noted below. These are expected to be included in the Red Book edition of the Bound Volume 2020 International Financial Reporting Standards – IFRS – Official pronouncements issued at 1 January 2020, to be published by the IASB.

US GAAP accounting standards are organised within a comprehensive FASB Accounting Standards Codification®, which is now the single source of authoritative US GAAP recognised by the FASB to be applied to non-governmental entities and has been applied in this publication.

† The standards and interpretations marked with a dagger have been withdrawn or superseded.

IASB Framework

The Conceptual ...