International Financial Reporting Standards required for annual reporting periods beginning on 1 January 2016 : this edition is issued in two parts. Part B, The Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards (IFRS) and the consolidated text of IFRS including International Accounting Standards (IAS) and Interpretations, as issued at 1 January 2016 (glossary of terms and index included) = IFRS 2016 consolidated without early application : official pronouncements applicable on 1 January 2016 : Does not include Standards with an effective date after 1 January 2016. Part B, The accompanying documents / International Accounting Standards Board, IFRS Foundation   .  London :  IFRS Foundation,  2015 . B2316 s.