Why the IFRS Required Annotated 2025 Bundle Matters for Global Reporting

The IFRS® Accounting Standards – Required Annotated 1 January 2025 Bundle is the official collection of IFRS Accounting Standards required for periods beginning on or after 1 January 2025. It brings together the full text of the standards, the Conceptual Framework and the accompanying guidance in a three-volume printed set, bundled with a downloadable PDF for daily use.

A global accounting language for 2025 and beyond

IFRS Accounting Standards have become the global accounting language. Companies in more than 140 jurisdictions are required to use them when reporting their financial position and performance, helping investors compare results across countries and sectors more easily. For finance teams, keeping up-to-date with the required version of IFRS is no longer optional – it is essential for reliable reporting and sound governance.

What makes the Required Annotated 2025 Bundle different?

This 2025 edition is more than a simple compilation of standards. The text is annotated with cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions. These annotations highlight how requirements link together, point to relevant guidance and clarify areas where practice questions have arisen in the past.

In practical terms, this means that preparers, auditors and regulators can move faster from “What does the standard say?” to “How do we apply it in this specific transaction?”. The bundle also excludes changes with effective dates after 1 January 2025, so readers can focus on what is required for current reporting periods while planning for upcoming changes with other IFRS publications.

Preparing for new and revised IFRS Accounting Standards

Recent standard-setting activity by the International Accounting Standards Board (IASB) includes significant developments such as IFRS 18 on presentation and disclosure in financial statements and new guidance for subsidiaries and other reporting entities. For many organisations, the next few reporting cycles will involve reassessing presentation, performance measures and disclosures to reflect these changes.

The Required Annotated 2025 Bundle provides a stable reference point for the standards that are currently required, while also helping users understand how agenda decisions and implementation guidance shape day-to-day application of IFRS Accounting Standards.

Who should consider this bundle?

  • Group reporting teams preparing IFRS consolidated financial statements.
  • Audit firms supporting clients across multiple jurisdictions.
  • Regulators and supervisors overseeing financial reporting quality.
  • Technical accounting and policy teams in listed and large private groups.
  • Universities and professional bodies teaching advanced IFRS courses.

For these users, having a single, authoritative bundle reduces fragmentation and supports consistent decisions across entities, subsidiaries and reporting lines.

Discover more IFRS and corporate reporting resources

At CLNZ Books we specialise in connecting professionals with high-value IFRS and corporate reporting titles from leading publishers and standard-setting bodies. The Required Annotated 2025 Bundle is part of our  IFRS Collection, curated for finance teams, auditors and regulators working in a global context.

If you are responsible for IFRS financial statements, or support organisations that report under IFRS, this bundle is a practical way to strengthen the quality, consistency and credibility of your reporting.

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