This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board (IASB) as issued at 1 January 2023. This product is a printed, bound volume. This edition contains the Accounting Standards issued by the IASB at 31 December 2022. These Accounting Standards include changes that are not yet required at 1 January 2023.

This edition is ideal for those who wish to work with the Accounting Standards that are currently in effect and those that will come into effect at a later date.

This edition is presented in three parts

• Part A (Issued Standards) contains the IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.
• Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.
• Part C (Bases for Conclusions) contains the bases for conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS practice statements.

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