IFRS Accounting Standards At a Glance - 31 December 2024
IFRS Accounting Standards At a Glance - 31 December 2024
BDO has released an update to its IFRS Accounting Standards At a Glance publication series. IFRS Accounting Standards At a Glance summarises all IFRS Accounting Standards in a few pages and includes all IFRS Accounting Standards and amendments issued up to 31 December 2024.
IFRS Accounting Standards At a Glance also includes a link to the IFRS Accounting Standards FAQs released by BDO. The FAQs cover IFRIC Agenda Decisions and other FAQs for respective standards. The publication includes a separate Appendix at the end of the publication which presents summaries of two new IFRS Accounting Standards IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures which were issued in May 2024 and are mandatorily effective for annual reporting periods beginning on or after 1 January 2027. Appendix 1 also includes versions of certain IFRS Accounting Standards that had major consequential amendments as a result of IFRS 18 being issued.
The summary of IFRS Accounting Standards outside of Appendix 1 do not reflect the consequential amendments issued as a result of IFRS 18 and IFRS 19 (e.g. the withdrawal of IAS 1, amendments to IAS 7, etc.). For IRES FAQs relating to each IFRS At a Glance, click on the 'FAQ' button near the top right of each pubblication, which links to BDO's IFRS FAQ publication series.
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