The IFRS® Accounting Standards – Required Annotated 1 January 2024

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, 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 2024. Readers seeking the text of Accounting Standards issued as of 31 December 2023 with an effective date after 1 January 2024 should refer to IFRS® Accounting Standards—Issued at 1 January 2024 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2024. The IFRS Accounting Standards in this edition have been annotated with extensive cross references,explanatory notes and IFRS Interpretations Committee 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.