The IFRS® Accounting Standards – Issued Annotated 1 January 2026

This is the official printed bound volume edition of the pronouncements of the International Accounting Standards Board as issued at 1 January 2026, annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users to apply the IFRS Accounting Standards.

New in this edition:

The documents and amendments in this edition are effective from 1 January 2026.

They include the amendments to three IFRS Accounting Standards, issued in:

Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

Translation to a Hyperinflationary Presentation Currency

The revised IFRS Practice Statement 1 Management Commentary

This edition is presented in three parts and sold together as one set:

• Part A (Issued IFRS Accounting Standards)
• Part B (Accompanying Guidance)
• Part C (Bases for Conclusions)

IFRS Accounting Standards and amendments to IFRS Accounting Standards required for accounting periods beginning on 1 January 2026 (that is, all IFRS Accounting Standards with an effective date on or before 1 January 2026) are included in IFRS® Accounting Standards–Required 1 January 2026 and in The Annotated IFRS® Accounting Standards––Required 1 January 2026.