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 agenda decisions to help users apply the Accounting Standards.

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.