This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2025, …

The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and exclusive features. Free access: provides a basic level of access to all registered users of IFRS.org.

The International Financial Reporting Standards Foundation or IFRS Foundation (sometimes IFRSF) is a nonprofit organization that sets corporate reporting standards for the capital markets globally.

Jan 1, 2025 · Set of three volumes: Part A (Issued Standards and the Conceptual Framework for Financial Reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions), sold together as one set.

The complete IFRS for SMEs Accounting Standard is presented in two volumes, the IFRS for SMEs Accounting Standard and the Basis for Conclusions and Illustrative Financial Statements. This third edition of the Standard, issued by the International Accounting Standards Board, is effective for annual reporting periods beginning on or after 1 ...

SASB Standards identify the subset of sustainability issues most relevant to financial performance in each of 77 industries. SASB Standards were developed based on extensive feedback from companies, investors, and other market participants as …

IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

Most major industry classification systems use sources of revenue as their basis for classifying companies into specific sectors and industries. In order to group like companies based on their sustainability-related risks and opportunities, a new industry classification was needed.

Feb 19, 2025 · The IASB's final decisions on IFRS ® Accounting Standards, Amendments and IFRIC ® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The IASB met on 18–19 February 2025 .

Jan 1, 2023 · The IFRS® Accounting Standards – Required 1 January 2023 £85.00 This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023.