: Outlines how to select and apply accounting policies.

: This major new standard on Presentation and Disclosure will eventually supersede IAS 1. IFRS in your pocket 2025 - IAS Plus

To access the most accurate and up-to-date versions of in PDF format, you should primarily use official standard-setting sources and reputable financial networks. Official Sources for IAS/IFRS Standards

: The foundation also offers downloadable PDF versions of the Annotated IFRS Accounting Standards (e.g., for the 2025 reporting period), which include cross-references and explanatory notes to assist in application. Key Standards to Look For

When downloading your PDF collection, ensure you have the core standards that govern financial reporting:

: Preserves the standard for reporting cash movements .