The IFRS® Accounting Standards – Issued Annotated 1 January 2026 ePub

Authors

International Accounting Standards Board (IASB) / IFRS Foundation

Product Code: 2247

Published: March 2026

Format: ePub (digital edition, three parts sold together as one set)

Language: English

Publisher: IFRS Foundation

Description

The IFRS® Accounting Standards – Issued Annotated 1 January 2026 ePub is the official digital edition of the pronouncements of the International Accounting Standards Board as issued at 1 January 2026, published by the IFRS Foundation, with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions.

Unlike the Required edition, the Issued edition also reproduces Standards and amendments issued by 31 December 2025 that become effective after 1 January 2026 – including IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 – so you can prepare for 2027 reporting now. It contains the same content as the printed Issued Annotated 2026 edition – more than 6,400 pages across Parts A, B and C.

Delivery of your access code: this is a digital product – nothing is shipped. Once your payment is confirmed, CLNZ Books emails you a unique IFRS Foundation redemption code, with step-by-step instructions, within a maximum of 2 business days (Monday to Friday, excluding public holidays). Orders placed on a weekend or public holiday are processed on the next business day.

The code is sent to the email address you enter at checkout. If it has not arrived within that time, please check your spam folder and then write to info@clnzbooks.com. You redeem the code in the IFRS Foundation's secure web-based reader.

If your organisation is preparing for the IFRS 18 transition in 2027, this is the authoritative annotated text of every Standard already issued – in a format you can open on any of up to three devices.

Key Features

• Official IFRS Foundation ePub edition of the Standards as issued at 1 January 2026, including changes not yet required
• Includes IFRS 18, IFRS 19 (and its 2025 amendments) and the IAS 21 amendments on Translation to a Hyperinflationary Presentation Currency, all effective 1 January 2027
• IFRS Interpretations Committee agenda decisions published since 1 January 2025 added as annotations to IFRS 9, IFRS 15, IFRS 17, IAS 7, IAS 29, IAS 37 and IAS 38
• Practical application: mapping current income statement line items to the new IFRS 18 operating, investing and financing categories and subtotals
• Practical application: identifying management-defined performance measures that will require disclosure under IFRS 18
• Practical application: assessing whether an eligible subsidiary can apply the reduced disclosures of IFRS 19
• Access on up to three devices through the IFRS Foundation's secure web reader (DRM-protected, licensed for one individual user)

Coverage

Part A: Issued IFRS Accounting Standards (2,400 pages). Part B: Accompanying Guidance (1,120 pages). Part C: Bases for Conclusions (2,912 pages).

New in this edition: Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures; Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21); and the revised IFRS Practice Statement 1 Management Commentary.

The illustrative examples Disclosures about Uncertainties in the Financial Statements (November 2025) are not included in this edition.

About the Authors

This publication is issued by the IFRS Foundation and the International Accounting Standards Board (IASB), the independent standard-setter responsible for IFRS Accounting Standards, applied in more than 140 jurisdictions.

Table of Contents

Part A: Issued IFRS Accounting Standards

Part B: Accompanying Guidance

Part C: Bases for Conclusions

Why buy this book?

The Issued edition is the one to choose if you need to look ahead: it is the complete annotated text of every Standard already published, including those you will apply from 2027. As an ePub it reaches you without courier delays and at a lower price than the printed set.

Need copies for several team members? Each user needs their own licence – request a quote for multiple copies and institutional invoicing.

Keywords

IFRS 2026 ePub, IFRS Issued Annotated 2026, IFRS 18, IFRS 19, IAS 21 hyperinflation, IFRS digital edition, annotated IFRS standards, IASB, IFRS Foundation, financial reporting, audit reference, management commentary

Target Audience

Accountants, auditors, CFOs, finance managers, financial controllers, advisory firms, regulators, academics, accounting students

Genre

Accounting, Finance, Professional Reference, Financial Reporting, Corporate Reporting

Q&A

Q: Does the IFRS Issued Annotated 2026 edition include IFRS 18?
A: Yes. The Issued edition reproduces Standards issued by 31 December 2025 even if their effective date is later, so it includes IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19, both effective 1 January 2027.

Q: Should I buy the Required or the Issued annotated IFRS edition for 2026?
A: Choose Required if you only need the Standards mandatorily applicable at 1 January 2026. Choose Issued if you also need the Standards issued but not yet effective, for example to prepare the IFRS 18 transition.

Q: How do I access the IFRS 2026 ePub?
A: You receive a unique redemption code with instructions. You redeem it in the IFRS Foundation's secure web-based reader, which can be used on a maximum of three devices. The ePub is DRM-protected and licensed for one individual user.

Q: Can one ePub be shared by a whole finance team?
A: No. Each ePub is licensed to a single individual. Teams and institutions should purchase one copy per user; CLNZ Books can quote and invoice multiple copies in a single order.

Q: How long does it take to receive the access code for the IFRS ePub?
A: The redemption code is emailed within a maximum of 2 business days (Monday to Friday) after payment is confirmed. Orders placed on weekends or public holidays are processed on the next business day. No physical shipment is involved.

Q: Where can I buy The IFRS Accounting Standards – Issued Annotated 1 January 2026 ePub?
A: CLNZ Books offers The IFRS® Accounting Standards – Issued Annotated 1 January 2026 ePub (IFRS Foundation, 2026) with payment by card or PayPal. Your redemption code is emailed within a maximum of 2 business days (Monday to Friday) after payment is confirmed, with no shipping involved.

📘 Learn more about shipping, delivery times, and returns, see our FAQ here

📦 New to ordering with us? See our How to Order guide for payment, shipping, and institutional order options.