The IFRS Foundation has announced that the 2014 IFRS Consolidated without early application will be published in December 2013. This volume (nicknamed the “Blue Book”) will contain all official pronouncements that are mandatory on 1 January 2014. It does not include IFRSs with an effective date after 1 January 2014. The Blue Book differs from the traditional BV (the “Red Book”), which includes all pronouncements issued at the publication date, including those that do not become mandatory until a future date.