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

Authors

International Accounting Standards Board (IASB) / IFRS Foundation

Product Code: 2239

Published: January 2026

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

Language: English

Publisher: IFRS Foundation

Description

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

It contains the same content as the printed Required Annotated 2026 edition – more than 6,100 pages across Parts A, B and C – in a format you can search and consult from your desk, laptop or tablet, wherever you work.

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 you prepare, audit or review IFRS financial statements, this is the authoritative 2026 reference in a lighter, faster-to-deliver format than the three-volume print set.

Key Features

• Official IFRS Foundation ePub edition of the Standards required at 1 January 2026
• Extensive cross-references, explanatory notes and annotations throughout
• 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: checking how an agenda decision affects a revenue (IFRS 15) or hyperinflation (IAS 29) judgement during year-end close
• Practical application: tracing the 2026 changes to financial instrument classification and electronic payment settlement under IFRS 9 before audit fieldwork
• Practical application: applying the revised Practice Statement 1 when drafting management commentary
• Access on up to three devices through the IFRS Foundation's secure web reader (DRM-protected, licensed for one individual user)

Coverage

Part A: Required IFRS Accounting Standards (2,271 pages). Part B: Accompanying Guidance (1,083 pages). Part C: Bases for Conclusions (2,763 pages).

New in this edition and effective 1 January 2026: Amendments to the Classification and Measurement of Financial Instruments (IFRS 9, IFRS 7); Annual Improvements to IFRS Accounting Standards – Volume 11; Contracts Referencing Nature-dependent Electricity (IFRS 9, IFRS 7); and the revised IFRS Practice Statement 1 Management Commentary.

This edition does not contain Standards or amendments with effective dates after 1 January 2026 (such as IFRS 18 and IFRS 19, effective 1 January 2027). Those are reproduced in the Issued editions at 1 January 2026.

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: Required IFRS Accounting Standards

Part B: Accompanying Guidance

Part C: Bases for Conclusions

Why buy this book?

The ePub gives you the complete annotated required Standards for 2026 without waiting for a courier, and at a lower price than the printed set. It is ideal for individual practitioners, auditors working on client sites and finance teams who need the official text at hand.

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 Required Annotated 2026, IFRS digital edition, annotated IFRS standards, IASB, IFRS Foundation, IFRS 9, IFRS 15, IFRS 17, 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: What is the difference between the Required and Issued annotated IFRS editions for 2026?
A: The Required edition contains only the Standards mandatorily applicable at 1 January 2026. The Issued edition also includes Standards and amendments issued by 31 December 2025 with later effective dates, such as IFRS 18 and IFRS 19 (effective 1 January 2027).

Q: Is the content of the ePub the same as the printed Required Annotated 2026 edition?
A: Yes. The ePub reproduces the official Parts A, B and C of the Required Annotated 1 January 2026 edition published by the IFRS Foundation, including annotations and IFRS Interpretations Committee agenda decisions.

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: What changed in the IFRS Standards effective 1 January 2026?
A: The main changes are the amendments to the Classification and Measurement of Financial Instruments, Annual Improvements Volume 11, the amendments on Contracts Referencing Nature-dependent Electricity, and the revised Practice Statement 1 Management Commentary.

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 – Required Annotated 1 January 2026 ePub?
A: CLNZ Books offers The IFRS® Accounting Standards – Required 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.

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