The IFRS® Accounting Standards – Required Annotated 1 January 2026

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2025, 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 2025. Readers seeking the text of Accounting Standards issued as of 31 December 2024 with an effective date after 1 January 2025 should refer to IFRS® Accounting Standards—Issued at 1 January 2025 and The Annotated IFRS® Accounting Standards—Standards issued 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.

Set of three volumes:
Part A (Required Standards and the Conceptual Framework for Financial Reporting)
Part B (Accompanying Guidance and IFRS Practice Statements)
Part C (Bases for Conclusions) are sold together as one set.