This edition is presented in two parts: Part A (the conceptual framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC interpretations. Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions. This edition does not contain documents that are being replaced of superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.