Part A: The conceptual framework for financial reporting, the preface to IFRS Standards and the consolidated text of IFRS Standards, including IAS Standards and Interpretations, as issued at 13 January 2016 -- Part B: The consolidated text of documents accompanying the Conceptual framework for financial reporting and IFRS Standards, including IAS Standards and Interpretations, as issued at 13 January 2016, together with an IFRS Practice Statement and IFRS Foundation procedural documents |