IFRS® Standards—Issued at 1 January 2022 (Red Book) (3 volume set)

This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2021. These Standards include changes that are not yet required at 1 January 2022. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2022 (ie all Standards with an effective date on or before 1 January 2022) should refer to the 2022 edition of IFRS® Standards—Required 1 January 2022, which was published in January 2022.

This edition is presented in three parts:
- Part A (Issued Standards) contains the IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.
- Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.
- Part C (Bases for Conclusions) contains the bases for conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS practice statements.

New in this edition
The following pronouncements are effective from 1 January 2022 and included in this edition:
- a revised version of the Constitution of the IFRS Foundation;
- Definition of Accounting Estimates—Amendments to IAS 8;
- Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2;
- Covid-19-Related Rent Concessions beyond 30 June 2021—Amendment to IFRS 16;
- Deferred Tax related to Assets and Liabilities arising from a Single Transaction—Amendments to IAS 12; and
- Initial Application of IFRS 17 and IFRS 9—Comparative Information—Amendment to IFRS 17.

The Glossary has been revised. Minor editorial corrections to Standards (including necessary updating) have been made; a list of all such corrections is available at www.ifrs.org.

New and revised Standards, IFRIC Interpretations and practice statements are available to IFRS Digital subscribers at www.ifrs.org.

Pagination: Volume Part A is 1856 pages, Part B is 928 pages, and Part C is 2624 pages – Total number of pages for all three parts is 5408 pages.