The official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required. This product is a printed bound volume.

This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2024. Readers seeking the text of Accounting Standards issued as of 31 December 2023 with an effective date after 1 January 2024 should refer to IFRS® Accounting Standards—Issued at 1 January 2024 and The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2024.

The IFRS Accounting Standards in this edition have been annotated with extensive cross references,explanatory notes and IFRS Interpretations Committee.

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) are sold together as one set.

The documents and amendments in this edition are effective from 1 January 2024 and include:
• Classification of Liabilities as Current or Non-current
• Lease Liability in a Sale and Leaseback \
• Non-current Liabilities with Covenants
• Supplier Finance Arrangements
• International Tax Reform—Pillar Two Model Rules

ISBN: 978-1-914113-99-4
Product Code: 2190

IFRS Accounting Standards without early adoption – 2024 (Annotated Blue Book)