The IFRS® Accounting Standards – Required Annotated 1 January 2026

This is the official printed bound volume edition of the pronouncements of the International Accounting Standards Board as required at 1 January 2026, with extensive cross-references and other annotations. This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2026. Accounting Standards and amendments to Accounting Standards issued by 31 December 2025 with an effective date after 1 January 2026 will be reproduced in IFRS® Accounting Standards—Issued at 1 January 2026 and The Annotated IFRS® Accounting Standards—Issued at 1 January 2026. The IFRS Accounting Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions published before 31 December 2025 to help users apply the Standards. This edition is presented in three parts and sold together as one set: Part A (Required IFRS Accounting Standards) Part B (Accompanying Guidance) Part C (Bases for Conclusions) Important notice: an errata note (which can be accessed here: https://www.ifrs.org/issued-standards/editorial-corrections/) has been prepared to accompany the Annotated IFRS Accounting Standards 2026—Required at 1 January 2026. The note contains the text of IFRIC Agenda Decision Guarantees Issued on Obligations of Other Entities, which was erroneously omitted from Part A (print copies only) of the Annotated Required Standards at the time of publication.