This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2022, with extensive cross-references and other annotations.
New in this edition a revised version of the Constitution of the IFRS Foundation; • Definition of Accounting Estimates—Amendments to IAS 8; • Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2; • Covid-19-Related Rent Concessions beyond 30 June 2021—Amendment to IFRS 16; • Deferred Tax related to Assets and Liabilities arising from a Single Transaction—Amendments to IAS 12; and • Initial Application of IFRS 17 and IFRS 9—Comparative Information—Amendment to IFRS 17 .
This edition is presented in three parts:
This edition contains some Standards and changes to Standards with an effective date after 1 January 2022.