The IFRS® Accounting Standards – Required Annotated 1 January 2026

Authors

International Accounting Standards Board (IASB) / IFRS Foundation editorial publication

• ISBN: 9781915712332
• Code: 2238
• Published: January 2026
• Format: Print Book, Annotated bound volume set
• Language: English
• Publisher: IFRS Foundation

Description

The IFRS® Accounting Standards – Required Annotated 1 January 2026 is the official printed bound volume edition of the pronouncements of the International Accounting Standards Board as required at 1 January 2026. This professional reference includes extensive cross-references, explanatory notes and annotations designed to help users apply the Standards with greater confidence and precision.

This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2026. Accounting Standards and amendments issued by 31 December 2025 with an effective date after 1 January 2026 will be reproduced in the Issued and Issued Annotated IFRS Accounting Standards volumes.

The Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions published before 31 December 2025. The set is presented in three parts and sold together as one set.

Key Features

Official printed annotated IFRS edition required at 1 January 2026

Includes extensive cross-references and professional annotations

Contains explanatory notes and IFRS Interpretations Committee agenda decisions

Designed to support practical use and interpretation of IFRS Accounting Standards

Presented in three structured parts for easier reference

Essential desk reference for accounting, audit and financial reporting work

Coverage

This edition covers the IFRS Accounting Standards required at 1 January 2026. It includes Part A (Required IFRS Accounting Standards), Part B (Accompanying Guidance), and Part C (Bases for Conclusions). It excludes Standards and amendments with effective dates after 1 January 2026, even where such changes had been issued by 31 December 2025.

An important publication note applies to this edition: an errata notice was prepared to accompany the volume and relates to text omitted from Part A in the print copies at the time of publication.

About the Authors

This volume is an official institutional publication of the IFRS Foundation and the International Accounting Standards Board. Rather than a conventional single-author title, it is an authoritative reference work prepared for professionals who require the official annotated IFRS text in print format.

Table of Contents

Part A: Required IFRS Accounting Standards

Part B: Accompanying Guidance

Part C: Bases for Conclusions

Why buy this book?

This volume is a core professional resource for accountants, auditors, finance teams, regulators and academic libraries that need the official required IFRS text in annotated print form. Its structured presentation, extensive cross-references and explanatory support make it especially useful for reporting, compliance, audit preparation, technical interpretation and institutional reference collections.

Keywords

IFRS Accounting Standards 2026, required annotated IFRS, IFRS Foundation, IASB, international accounting standards, financial reporting, IFRS compliance, accounting reference, audit reference, corporate reporting

Target Audience

Accountants, auditors, CFOs, financial controllers, finance managers, reporting specialists, regulators, accounting academics, university libraries, professional libraries

Genre

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

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