* LET OP! De 2024 editie zal deze week beschikbaar zijn, ISBN 9781914113956.

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023. For accounting periods beginning on 1 January 2023, excluding changes not yet required. This product is a printed bound volume. Readers seeing the text of Accounting Standards issued as of 1 January 2023, those with an effective date after 1 January 2023 should refer to IFRS® Accounting Standards—Issued at 1 January 2023 and in The Annotated IFRS Accounting Standards—Standards issued at 1 January 2023. 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.

A short summary of the differences between the Required and Issued, and the Annotated can be found below:

• The IFRS Standards Required 1 January 2023 contains the standards approved for issue up to 31 December 2022 and required to be applied on 1 January 2023. This edition does not contain Standards or changes to Standards with an effective date after 1 January 2023. Formerly known as the IFRS Standards Blue Book
• The Annotated IFRS Standards Required 1 January 2023, includes the same content as the IFRS Standards Required 1 January 2023, but with the added annotations and cross-references incorporated into the text. Formerly known as the Annotated IFRS Standards Blue Book

• The IFRS® Standards Issued at 1 January 2023 includes the full text of all the standards as approved by the International Accounting Standards Board for issue up to 31 December 2023. This book also includes standards that will be mandatory at a future date, but not compulsory to follow. Formerly known as the IFRS Standards Red Book
• The Annotated IFRS Standards Issued 1 January 2023, includes the same content as the IFRS Standards Issued 1 January 2023, but with the added annotations and cross-references incorporated into the text. Formerly known as the Annotated IFRS Standards Red Book