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The IFRS® Accounting Standards – Required Annotated 1 January 2025

The IFRS® Accounting Standards – Required Annotated 1 January 2025

  • Author:
  • Publisher: IFRS Foundation
  • ISBN: 9781915712158
  • Published In: February 2025
  • Format: Paperback
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 

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This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2025, excluding changes not yet required. This product is a printed bound volume. This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2025. Readers seeking the text of Accounting Standards issued as of 31 December 2024 with an effective date after 1 January 2025 should refer to IFRS® Accounting Standards—Issued at 1 January 2025 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2025. 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.

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