{"product_id":"ifrs-issued-annotated-2026-epub","title":"The IFRS® Accounting Standards – Issued Annotated 1 January 2026 ePub","description":"\u003ch3\u003e\u003cstrong\u003eAuthors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eInternational Accounting Standards Board (IASB) \/ IFRS Foundation\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eProduct Code:\u003c\/strong\u003e 2247\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e March 2026\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e ePub (digital edition, three parts sold together as one set)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e IFRS Foundation\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cem\u003eThe IFRS® Accounting Standards – Issued Annotated 1 January 2026 ePub\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003cp\u003eUnlike 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 \u003cem\u003ePresentation and Disclosure in Financial Statements\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDelivery of your access code:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003eThe 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 \u003ca href=\"mailto:info@clnzbooks.com\"\u003einfo@clnzbooks.com\u003c\/a\u003e. You redeem the code in the IFRS Foundation's secure web-based reader.\u003c\/p\u003e\n\u003cp style=\"color: #8b0000;\"\u003e\u003cstrong\u003eIf 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.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eOfficial IFRS Foundation ePub edition of the Standards as issued at 1 January 2026, including changes not yet required\u003c\/li\u003e\n\u003cli\u003eIncludes 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\u003c\/li\u003e\n\u003cli\u003eIFRS 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\u003c\/li\u003e\n\u003cli\u003ePractical application: mapping current income statement line items to the new IFRS 18 operating, investing and financing categories and subtotals\u003c\/li\u003e\n\u003cli\u003ePractical application: identifying management-defined performance measures that will require disclosure under IFRS 18\u003c\/li\u003e\n\u003cli\u003ePractical application: assessing whether an eligible subsidiary can apply the reduced disclosures of IFRS 19\u003c\/li\u003e\n\u003cli\u003eAccess on up to three devices through the IFRS Foundation's secure web reader (DRM-protected, licensed for one individual user)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003ePart A: Issued IFRS Accounting Standards (2,400 pages). Part B: Accompanying Guidance (1,120 pages). Part C: Bases for Conclusions (2,912 pages).\u003c\/p\u003e\n\u003cp\u003eNew in this edition: Amendments to IFRS 19 \u003cem\u003eSubsidiaries without Public Accountability: Disclosures\u003c\/em\u003e; \u003cem\u003eTranslation to a Hyperinflationary Presentation Currency\u003c\/em\u003e (Amendments to IAS 21); and the revised IFRS Practice Statement 1 \u003cem\u003eManagement Commentary\u003c\/em\u003e.\u003c\/p\u003e\n\u003cp\u003eThe illustrative examples \u003cem\u003eDisclosures about Uncertainties in the Financial Statements\u003c\/em\u003e (November 2025) are not included in this edition.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eAbout the Authors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eThis 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003ePart A: Issued IFRS Accounting Standards\u003c\/p\u003e\n\u003cp\u003ePart B: Accompanying Guidance\u003c\/p\u003e\n\u003cp\u003ePart C: Bases for Conclusions\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\u003cp style=\"color: #8b0000;\"\u003e\u003cstrong\u003eNeed copies for several team members? Each user needs their own licence – request a quote for multiple copies and institutional invoicing.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eIFRS 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\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccountants, auditors, CFOs, finance managers, financial controllers, advisory firms, regulators, academics, accounting students\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccounting, Finance, Professional Reference, Financial Reporting, Corporate Reporting\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eQ: Does the IFRS Issued Annotated 2026 edition include IFRS 18?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: Should I buy the Required or the Issued annotated IFRS edition for 2026?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: How do I access the IFRS 2026 ePub?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: Can one ePub be shared by a whole finance team?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: How long does it take to receive the access code for the IFRS ePub?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: Where can I buy The IFRS Accounting Standards – Issued Annotated 1 January 2026 ePub?\u003c\/strong\u003e\u003cbr\u003eA: 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our \u003ca href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\" style=\"color:#8B0000; text-decoration:underline; font-weight:bold;\"\u003eFAQ here\u003c\/a\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003e📦 New to ordering with us? 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