IFRS accounting standards - International Financial Reporting Standards (IFRSs) (London IFRS Foundation, 2023)
Required for accounting periods beginning on or after 1 January 2023, excluding changes not yet required
Part A. Contains the text of IFRS accounting standards including IAS Standards, IFRIC interpretations and SIC interpretations, together with the conceptual framework for financial reporting and a summary of changes since the previosus edition (Glossary included). Part B. contains the illustrative examples and implementation guidance that accompany the IFRS accounting standardas, together with IFRS practice statements. Part C. Contains the bases for conclusions that accompany the IFRS accounting standards, the conceptual framework for financial reporting and IFRS practice statements, together with the constitution and due process handbook of the IFRS foundation
Keywords: Contabilidad -- Normas