This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023. For accounting periods beginning on 1 January 2023, excluding changes not yet required. This product is a printed bound volume. Readers seeing the text of Accounting Standards issued as of 1 January 2023, those with an effective date after 1 January 2023 should refer to IFRS® Accounting Standards—Issued at 1 January 2023 and in The Annotated IFRS® Accounting Standards—Standards issued at 1 January 2023. 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) sold together as one set.