This is the official edition of the authoritative pronouncements of the International Accounting Standards Board (IASB) as required at 1 January 2025. For accounting periods beginning on 1 January 2025, excluding changes not yet required. This product is a printed bound volume. This edition contains only IFRS Accounting Standards issued by the IASB as at 31 December 2024 that are required for accounting periods beginning on or after 1 January 2025 (that is, all Accounting Standards with an effective date on or before 1 January 2025). This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2025. Readers seeking the text of Accounting Standards issued as of 31 December 2024 with an effective date after 1 January 2025 should refer to IFRS® Accounting Standards—Issued at 1 January 2025 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2025. Set of three volumes: Part A (Required Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) are sold together as one set.
