IFRS® Standards—Issued 1 January 2022

This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2022 This product is a printed bound volume.

This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2021. These Standards include changes that are not yet required at 1 January 2022

Readers seeking the text of Standards required for accounting periods beginning on 1 January 2022 (that is, all Standards with an effective date on or before 1 January 2022) should refer to the 2022 edition of IFRS® Standards—Required 1 January 2022, which was published in January 2022.

This edition is presented in three parts:

• Part A (Issued Standards) contains the IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.
• Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.
• Part C (Bases for Conclusions) contains the bases for conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS practice statements.

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) sold together as one set.