The IFRS® Accounting Standards – Issued Annotated 1 January 2025

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 31 December 2024. These Accounting Standards include changes that are not yet required at 1 January 2025. This product is a printed bound volume. Readers seeking Accounting Standards required for accounting 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 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. 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.