KODEX IFRS - Rechnungslegungsstandards 2025

Codex Accounting Standards 2025. 28th edition, as of January 1, 2025. With the app for the law. This codex includes all International Financial Reporting Standards (IFRS) recognized in the European Union up to January 1, 2025, and applicable from that date, developed by the International Accounting Standards Board (IASB) and its predecessor, the International Accounting Standards Committee (IASC). The IFRS encompass not only the standards of the same name but also the International Accounting Standards (IAS) as well as the interpretations of the International Financial Reporting Interpretations Committee (IFRIC) and the former Standing Interpretations Committee (SIC). Includes explanations, among other things, on the Conceptual Framework for Financial Reporting 2018.