Description
If you’re interested in accounting standards, this resource provides valuable insights and explanations related to IFRS (International Financial Reporting Standards)
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.
This edition contains some Standards and changes to Standards with an effective date after 1 January 2022.