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How do we help support consistent application of IFRS Accounting Standards and IFRIC Interpretations?

The International Accounting Standards Board (IASB) and the IFRS Interpretations Committee (Committee) carry out a number of activities to support the understanding and consistent application of IFRS Accounting Standards.

Supporting materials include:

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How we support our Standards

Other relevant IFRS Foundation publications:

The IFRS Accounting Standards—Required 1 January 2025

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board (IASB) as required at 1 January 2025. For accounting periods beginning on 1 January 2025, excluding changes not yet required. This edition contains only IFRS Accounting Standards issued by the IASB as at 31 December 2024 that are required for accounting periods beginning on or after 1 January 2025 (that is, all Accounting Standards with an effective date on or before 1 January 2025). This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2025. Readers seeking the text of Accounting Standards issued as of 31 December 2024 with an effective date after 1 January 2025 should refer to IFRS Accounting Standards—Issued at 1 January 2025 and The Annotated IFRS Accounting Standards—Standards issued at 1 January 2025.

The IFRS Accounting Standards—Required Annotated 1 January 2025

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2025, excluding changes not yet required. This edition contains only IFRS Accounting Standards issued by the IASB as at 31 December 2024 that are required for accounting periods beginning on or after 1 January 2025 (that is, all Accounting Standards with an effective date on or before 1 January 2025). This edition does not contain IFRS Accounting Standards or changes to IFRS Accounting Standards with effective dates after 1 January 2025. Readers seeking the text of Accounting Standards issued as of 31 December 2024 with an effective date after 1 January 2025 should refer to IFRS Accounting Standards—Issued at 1 January 2025 and The Annotated IFRS Accounting Standards—Standards issued at 1 January 2025. The IFRS Accounting Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users apply the Accounting Standards.