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The Annotated IFRS Standards-2020

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This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2019. These Standards include changes that are not yet required at 1 January 2020. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2020 (ie all Standards with an effective date on or before 1 January 2020) should refer to the 2020 edition of IFRS® Standards—Required 1 January 2020, which was issued in January 2020.

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This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2020, with extensive cross-references and other annotations.

This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2019. These Standards include changes that are not yet required at 1 January 2020. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2020 (ie all Standards with an effective date on or before 1 January 2020) should refer to the 2020 edition of IFRS® Standards—Required 1 January 2020, which was issued in January 2020.

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