The IFRS Accounting Standards – Required Annotated 1

This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2024. Readers seeking the text of Accounting Standards issued as of 31 December 2023 with an effective date after 1 January 2024 should refer to IFRS® Accounting Standards—Issued at 1 January 2024 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2024.

The IFRS Accounting Standards in this edition have been annotated with extensive cross references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users apply the Accounting Standards.

Set of three volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) are sold together as one set.