Parts A1 and A2. The annotated text of IFRS standards including IAS standards, IFRIC interpretations and SIC interpretations, together with the conceptual framework for financial reporting (glossary and index included) -- part B. Contains the annotated illustrative examples and implementation guidance that accompany the Standards, together with annotated IFRS practice statements -- parts C1 and C2. Contain the annotated bases for conclusions that accompany the Standards, the conceptual framework for financial reporting.