Authors:

IFRS Foundation

ISBN: 9781915712158
Published: January 2025
Language: English
Product ID: 2215
Publisher: IFRS Foundation

Format: Three-volume printed set (Part A – Required Standards and Conceptual Framework, Part B – Accompanying Guidance and IFRS Practice Statements, Part C – Bases for Conclusions) plus downloadable PDF of IFRS Accounting Standards – Required Annotated 1 January 2024.

Description:

The IFRS® Accounting Standards – Required Annotated 1 January 2025 Bundle is the official edition of the IFRS Accounting Standards required at 1 January 2025. It includes extensive annotations, cross-references and agenda decisions from the IFRS Interpretations Committee, helping users interpret and apply IFRS requirements in practice. For periods beginning on or after 1 January 2025, excluding changes not yet required.

About the Authors:

The IFRS Foundation is an independent, not-for-profit organisation responsible for developing IFRS Accounting Standards through the International Accounting Standards Board (IASB). IFRS Accounting Standards are used in more than 140 jurisdictions and provide a globally recognised framework for transparent and comparable financial reporting.

Table of Contents:

Part A – Required Standards and Conceptual Framework

• Full text of IFRS Accounting Standards required at 1 January 2025
• Conceptual Framework for Financial Reporting

Part B – Accompanying Guidance and IFRS Practice Statements

• Implementation guidance and illustrative examples
• IFRS Practice Statements and application guidance

Part C – Bases for Conclusions

• Bases for conclusions for IFRS Accounting Standards
• Background and reasoning behind key requirements

Downloadable PDF (2024 Required Annotated)

• Digital version of IFRS Accounting Standards – Required Annotated 1 January 2024
• Searchable, easy to reference and ideal for remote work

Why buy this book?

The Required Annotated 2025 Bundle is a practical tool for professionals who need to work every day with IFRS Accounting Standards.

• Provides the authoritative IFRS Accounting Standards required at 1 January 2025, so you work with exactly what is currently in force.
• Annotations, cross-references and agenda decisions help you interpret complex requirements and apply them consistently across entities and jurisdictions.
• Combines a durable three-volume printed set with a downloadable PDF, giving both a desk reference and a searchable digital version.
• Ideal for group reporting teams, audit firms, regulators, universities and professional bodies that rely on IFRS Accounting Standards.

Keywords:

IFRS Accounting Standards, IFRS Required Annotated 2025, IFRS 2025 Blue Book, International Accounting Standards Board, IASB, IFRS Foundation, international financial reporting, financial reporting standards, global accounting standards, annotated IFRS, IFRS agenda decisions, cross-referenced IFRS, Part A Required Standards, Part B Accompanying Guidance, Part C Bases for Conclusions, downloadable IFRS PDF, IFRS reference set, professional accounting reference, corporate reporting

Target Audience:

professional accountants, financial controllers, group reporting teams, audit partners, audit managers, IFRS specialists, regulators, securities regulators, prudential supervisors, standard-setters, technical accounting departments, accounting lecturers, postgraduate accounting students, corporate governance professionals

Genre:

accounting standards, financial reporting, professional reference, international accounting, corporate reporting, auditing and assurance

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