The IFRS® Accounting Standards – Issued Annotated 1 January 2025 ePub

            
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 31 December 2024. These Accounting Standards include changes that are not yet required at 1 January 2025. This product is a ePub.

Readers seeking Accounting Standards required for accounting periods beginning on 1 January 2025, including all Accounting Standards with an effective date on or before 1 January 2025, should refer to IFRS® Accounting Standards—Required at 1 January 2025 and The Annotated IFRS® Accounting Standards—Standards Required  at 1 January 2025. 

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.

The documents and amendments in this edition are issued as at 31 December 2024 and include two new Accounting Standards and amendments to 37 Accounting Standards, issued in:
• IFRS 18 Presentation and Disclosure in Financial Statements
• IFRS 19 Subsidiaries without Public Accountability: Disclosures
• Amendments to the Classification and Measurement of Financial Instruments
• Annual Improvements to IFRS Accounting Standards—Volume 11
• Contracts Referencing Nature-dependent Electricity

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

IMPORTANT: Orders for ePubs are fulfilled instantly. When your payment is authorised, your unique access code(s) will be immediately available in your web shop account. An automated confirmation email will be sent to the email address specified in your ship-to order address.  

To access your ePub(s), log into your account at https://shop.ifrs.org and navigate to the ePubs tab in your profile. You will find your unique redemption code(s) and detailed instructions on how to redeem them in our secure reader. 
 
Key information:  

•	ePubs are protected by digital rights management (DRM) and can be accessed on a maximum of three devices.  
•	Each purchased ePub is licensed for the sole use of one individual.  
•	Redistribution is not possible through the DRM system and is not permitted under our Terms and Conditions.  
•	If you require access for multiple users, please purchase individual copies for each person—each purchase generates a unique access code that can be shared with the intended user.  
•	Access to the content is only possible through our secure web-based reader (mobile apps are also in development and will be available shortly).  

If you experience any issues accessing your ePub(s), please contact Customer Services by email at customerservices@ifrs.org or telephone +44 (0)20 7332 2730.  

By purchasing and accessing this product, you agree to the IFRS Foundation’s Terms and Conditions available at: https://www.ifrs.org/legal/terms-and-conditions  

Publication Due Date: March 2025 
Product Code: 2242
Price: £127