The IFRS® Accounting Standards – Issued 1 January 2025

Readers seeking Accounting Standards required for financial periods beginning on 1 January 2025, including all Accounting Standards with an effective date on or before 1 January 2025, should refer to IFRS® Accounting Standards— Required at 1 January 2025 and The Annotated IFRS® Accounting Standards—Standards Required at 1 January 2025. The documents and amendments in this edition are issued as at 31 December 2024 and include two new Accounting Standards and amendments to 37 Accounting Standards, issued in: • IFRS 18 Presentation and Disclosure in Financial Statements • IFRS 19 Subsidiaries without Public Accountability: Disclosures • Amendments to the Classification and Measurement of Financial Instruments • Annual Improvements to IFRS Accounting Standards—Volume 11 • Contracts Referencing Nature-dependent Electricity Set of three volumes: Part A (Issued 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.