The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and …

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

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is …

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

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is …

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

IFRS® Accounting Standards issued at 1 January 2023, reflecting changes not yet required This edition is issued in three parts PART A contains the text of IFRS Accounting Standards …

Preface to IFRS® Standards. Conceptual Framework for Financial Reporting. First‑time Adoption of International Financial Reporting Standards. Share‑based Payment. Business …

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is …

IFRS 1 requires an entity that is adopting IFRS Standards for the first time to prepare a complete set of financial statements covering its first IFRS reporting period and the preceding year. The …