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IFRS Foundation

The IFRS® Accounting Standards – Issued Annotated 1 January 2026

The IFRS® Accounting Standards – Issued Annotated 1 January 2026

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Authors

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

  • ISBN: 9781915712370
  • Product Code: 2246
  • Published: March 2026
  • Format: Print Book, Annotated bound volume set
  • Language: English
  • Publisher: IFRS Foundation

Description

This official printed bound volume edition of The IFRS® Accounting Standards – Issued Annotated 1 January 2026 contains the pronouncements of the International Accounting Standards Board as issued at 1 January 2026. It is annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users apply the IFRS Accounting Standards.

This edition includes documents and amendments effective from 1 January 2026, including amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, Translation to a Hyperinflationary Presentation Currency, and the revised IFRS Practice Statement 1 Management Commentary.

The set is presented in three parts and sold together as one set: Part A (Issued IFRS Accounting Standards), Part B (Accompanying Guidance), and Part C (Bases for Conclusions).

Key Features

Official printed annotated IFRS edition as issued at 1 January 2026

Includes extensive cross-references and explanatory notes

Incorporates IFRS Interpretations Committee agenda decisions

Covers amendments effective for accounting periods beginning on 1 January 2026

Organized in three practical parts for easier professional use

Essential reference for applying IFRS Accounting Standards accurately

Coverage

The volume covers IFRS Accounting Standards and amendments required for accounting periods beginning on 1 January 2026, including all IFRS Accounting Standards with an effective date on or before 1 January 2026, together with annotated guidance, supporting material, and bases for conclusions.

About the Authors

This volume is an official institutional publication prepared under the authority of the IFRS Foundation and the International Accounting Standards Board. Rather than a single-author work, it is a professional reference compilation designed for accountants, auditors, finance teams, regulators, and academic users working with IFRS.

Table of Contents

Part A: Issued IFRS Accounting Standards

Part B: Accompanying Guidance

Part C: Bases for Conclusions

Why buy this book?

This is a core professional reference for anyone who needs the official annotated IFRS standards in print. It brings together the standards effective from 1 January 2026, explanatory material, cross-references and agenda decisions in one authoritative set. It is especially valuable for practical application, compliance work, audit preparation, financial reporting, and academic reference.

Keywords

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

Target Audience

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

Genre

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

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