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The IFRS® Accounting Standards – Required Annotated 1 January 2023
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The IFRS® Accounting Standards – Required Annotated 1 January 2023
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The IFRS Accounting Standards Required Annotated 1 Jan 2023
The IFRS Accounting Standards Required Annotated 1 Jan 2023
The Annotated IFRS® Accounting Standards-Required 1 January 2023
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023, with extensive cross- references and other annotations.
The extensive cross-references guide readers through each IFRS Accounting Standard and:
- other related IFRS Accounting Standards:
- accompanying illustrative examples and implementation guidance; and
- its basis for conclusions.
IFRS Interpretations Committee agenda decisions published up to 31 December 2022 are also included as annotations. Agenda decisions are published when the IFRS Interpretations Committee decides not to add a standard-setting project to the work plan to address an application question submitted. In many cases, agenda decisions include explanatory material.
This edition is presented in three parts:
- Part A (Required IFRS Accounting Standards) contains the IFRS Accounting Standards, including IAS® Standards, IFRIC Interpretations and SIC” Interpretations, together with the Conceptual Framework for Financial Reporting.
- Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the IFRS Accounting Standards, together with IFRS practice statements.
- Part C (Bases for Conclusions) contains the bases for conclusions that accompany the IFRS Accounting Standards, the Conceptual Framework for Financial Reporting and the IFRS practice statements, together with the Constitution and Due Process Handbook of the IFRS Foundation.
This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2023.
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