The 2013 IFRS® (Blue Book) includes the latest version of the International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs), IFRIC and SIC Interpretations, and the accompanying documents—Illustrative Examples, Implementation Guidance, bases for conclusions and dissenting opinions—as issued by the IASB and with an effective date no later than 1 January 2013.This edition is presented in two volume parts:• Part A (the Conceptual Framework and requirements) contains the latest consolidated version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations, as approved for issue up to 31 December 2012.• Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, bases for conclusions and dissenting opinions. The \`Blue Book\` was created as a direct response to comments from practitioners currently reporting under IFRSs.  Those seeking an edition containing all the requirements for the current year will value the \`Blue Book\`.