IFRS: The current IASB accounting standards at a glance

The book ‘IFRS visuell’ presents the International Financial Reporting Standards in a clear, structured and therefore easily understandable way.

Clear and structured presentation of the International Financial Reporting Standards

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The 10th edition of IFRS visuell provides a comprehensive overview of the international accounting standards as adopted by the IASB up to 31 December 2024.

The following new standards and amendments to existing standards have been taken into account in the current edition:

New standards

IFRS 18: Presentation and Disclosures in Financial Statements
IFRS 19: Subsidiaries without public accountability: Disclosures

Changes to existing standards

IAS 1: Classification of liabilities as current or non-current and non-current liabilities with ancillary conditions
IAS 8: Definition of accounting estimates
IAS 12: Deferred taxes relating to assets and liabilities arising from a single transaction
IAS 12: International Tax Reform - Pillar 2 Model Provisions
IAS 7 and IFRS 7: Supplier Financing Arrangements
IAS 21: Lack of exchangeability
IFRS 9 and IFRS 7: Classification and Measurement of Financial Instruments
IFRS 9 and IFRS 7: Contracts Relating to Nature-Dependent Electricity
IFRS 16: Lease liabilities from sale and leaseback transactions
Annual improvements (Volume 11)