This is the official edition of the authoritative pronouncements of the International Accounting Standards Board issued at 31 December 2023. These Accounting Standards include changes that are not yet required at 1 January 2024.

This product is a printed bound volume. Readers seeking Accounting Standards required for accounting periods beginning on 1 January 2024, including all Accounting Standards with an effective date on or before 1 January 2024, should refer to IFRS® Accounting Standards–Required at 1 January 2024 and The Annotated IFRS® Accounting Standards–Standards Required at 1 January 2024.

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

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.

Publication Due Date: March 2024

ISBN: 978-1-915712-07-3