IFRS Standards 2026 Issued (eBook)

This is the official ePub edition of the pronouncements of the International Accounting Standards Board as issued at 1 January 2026, with an effective date on or before 1 January 2026. New in this edition: The documents and amendments in this edition are effective from 1 January 2026. They include the amendments to three IFRS Accounting Standards, issued in: Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures Translation to a Hyperinflationary Presentation Currency The revised IFRS Practice Statement 1 Management Commentary This edition is presented in three parts and sold together as one set: Part A (Issued IFRS Accounting Standards) Part B (Accompanying Guidance) Part C (Bases for Conclusions)