The IFRS Accounting Standards (3 volume set) - Required Annotated (blue book) 1 January 2024

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required. This product is a printed bound volume.

This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2024. Readers seeking the text of Accounting Standards issued as of 31 December 2023 with an effective date after 1 January 2024 should refer to IFRS® Accounting Standards—Issued at 1 January 2024 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2024.

The IFRS Accounting Standards in this edition have been annotated with extensive cross references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users apply the Accounting Standards.

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.

For more information about the main changes in this 2024 edition of the required IFRS Accounting Standards please click the link below.

New in this edition:
• Classification of Liabilities as Current or Non-current
• Lease Liability in a Sale and Leaseback
• Non-current Liabilities with Covenants
• Supplier Finance Arrangements
• International Tax Reform—Pillar Two Model Rules

Available in three volumes:
• Part A: Required Standards and the Conceptual Framework for Financial Reporting;
• Part B: Accompanying Guidance and IFRS Practice Statements;
• Part C: Bases for Conclusions All three volumes are sold together as a single set.