This edition is presented in two volumes, parts A and B. It includes the following changes made since 1 January 2013:
IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39);
Amendments to IAS 19, IAS 36, and IAS 39;
two sets of Annual Improvements to IFRSs;
one new Interpretation—IFRIC 21 Levies; and
IFRS Foundation Constitution and Due Process Handbook.
This edition includes amendments to Standards that have an effective date after 1 January 2014. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.