This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2021. These Standards include changes that are not yet required at 1 January 2022. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2022 (ie all Standards with an effective date on or before 1 January 2022) should refer to the 2022 edition of IFRS® Standards—Required 1 January 2022, which was published in January 2022.
This edition is presented in three parts:
New in this edition
The following pronouncements are effective from 1 January 2022 and included in this edition:
The Glossary has been revised. Minor editorial corrections to Standards (including necessary updating) have been made; a list of all such corrections is available at www.ifrs.org.
New and revised Standards, IFRIC Interpretations and practice statements are available to IFRS Digital subscribers at www.ifrs.org.
Pagination: Volume Part A is 1856 pages, Part B is 928 pages, and Part C is 2624 pages – Total number of pages for all three parts is 5408 pages.