The IFRS® Accounting Standards—Required and IFRS® Accounting Standards—Annotated Required 2026 are now available for purchase. Both editions contain the official authoritative pronouncements of the International Accounting Standards Board (IASB) as required at 1 January 2026.
New in these editions
The documents and amendments in these editions are effective from 1 January 2026. They include the amendments to six IFRS Accounting Standards introduced by:
- Amendments to the Classification and Measurement of Financial Instruments;
- Annual Improvements to IFRS Accounting Standards—Volume 11;
- Contracts Referencing Nature-dependent Electricity; and
- the revised IFRS Practice Statement 1 Management Commentary.
The amendments from Disclosures about Uncertainties in the Financial Statements—Illustrative Examples, issued in November 2025, are also included in these editions.
More ways to access these editions
These editions are now available as ePubs, which offer improved functionality and accessibility. Learn more about ePubs.
Subscribers to IFRS Digital can access these editions via the Standards Navigator. IFRS Digital offers instant access to comprehensive versions of IFRS Standards and thousands of supporting documents.
