{"product_id":"ifrs-required-annotated-2026-epub","title":"The IFRS® Accounting Standards – Required 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 2239\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e January 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 – Required Annotated 1 January 2026 ePub\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003cp\u003eIt 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.\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 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.\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 required at 1 January 2026\u003c\/li\u003e\n\u003cli\u003eExtensive cross-references, explanatory notes and annotations throughout\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: checking how an agenda decision affects a revenue (IFRS 15) or hyperinflation (IAS 29) judgement during year-end close\u003c\/li\u003e\n\u003cli\u003ePractical application: tracing the 2026 changes to financial instrument classification and electronic payment settlement under IFRS 9 before audit fieldwork\u003c\/li\u003e\n\u003cli\u003ePractical application: applying the revised Practice Statement 1 when drafting management commentary\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: Required IFRS Accounting Standards (2,271 pages). Part B: Accompanying Guidance (1,083 pages). Part C: Bases for Conclusions (2,763 pages).\u003c\/p\u003e\n\u003cp\u003eNew 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 \u003cem\u003eManagement Commentary\u003c\/em\u003e.\u003c\/p\u003e\n\u003cp\u003eThis 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 \u003cem\u003eIssued\u003c\/em\u003e editions at 1 January 2026.\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: Required 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 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.\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 Required Annotated 2026, IFRS digital edition, annotated IFRS standards, IASB, IFRS Foundation, IFRS 9, IFRS 15, IFRS 17, 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: What is the difference between the Required and Issued annotated IFRS editions for 2026?\u003c\/strong\u003e\u003cbr\u003eA: 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).\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eQ: Is the content of the ePub the same as the printed Required Annotated 2026 edition?\u003c\/strong\u003e\u003cbr\u003eA: 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.\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: What changed in the IFRS Standards effective 1 January 2026?\u003c\/strong\u003e\u003cbr\u003eA: 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.\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 – Required Annotated 1 January 2026 ePub?\u003c\/strong\u003e\u003cbr\u003eA: 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.\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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