• a revised version of the IFRS Foundation Constitution.
• amendments to four Standards, issued in Property, Plant and Equipment: Proceeds before Intended Use, Onerous Contracts—Cost of Fulfilling a Contract, References to the Conceptual Framework and Covid-19-Related Rent Concessions beyond 30 June 2021.
• amendments to three Standards issued in Annual Improvements to IFRS Standards 2018–2020.

IFRS® Standards—Required 1 January 2022
This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as required at 01 January 2022.

For accounting periods beginning on 1 January 2022, excluding changes not yet required.
This product is a printed bound volume.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2022.

Set of three volumes: Part A (Required 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: January 2022
ISBN: 978-1-914113-29-1
Product Code: 2139
Price: £81