IAS/IFRS-Texte 2023/2024

All EU valid standards and interpretations in a text edition!

This text edition includes all internationally recognized and valid accounting standards and interpretations in the European Union and is revised annually. The text edition comprises:

• The IAS Regulation (EC) No. 1606/2002,
• The Conceptual Framework from 2003 with additional notes regarding the significant differences to the Conceptual Framework of 2018,
• The International Accounting Standards (IAS),
• The International Financial Reporting Standards (IFRS), and
• The SIC and IFRIC interpretations.

Thanks to the free updates following the endorsement of new or amended standards in the database, these are always up to date.

With a foreword by WP/StB Dr. Norbert Lüdenbach and WP Dr. Jens Freiberg.

Status: February 1, 2024.

Table of contents:

Foreword.
Regulation (EC) No. 1606/2002 of the European Parliament and of the Council concerning the application of international accounting standards.

IASB Conceptual Framework 2003 with additional notes regarding the significant differences to the Conceptual Framework of 2018.

International Accounting Standards.

• IAS 1 Presentation of Financial Statements.
• IAS 2 Inventories.
• IAS 7 Statement of Cash Flows.
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
• IAS 10 Events After the Reporting Period.
• IAS 12 Income Taxes.
• IAS 16 Property, Plant and Equipment.
• IAS 19 Employee Benefits.
• IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.
• IAS 21 The Effects of Changes in Foreign Exchange Rates.
• IAS 23 Borrowing Costs.
• IAS 24 Related Party Disclosures.
• IAS 26 Accounting and Reporting by Retirement Benefit Plans.
• IAS 27 Separate Financial Statements.
• IAS 28 Investments in Associates and Joint Ventures.