IFRS 1 Jan 2015 Part B

May 9, 2026

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The consolidated International Financial Reporting Standards (IFRS) material issued at 1 January 2015 for Part B organizes the Standards and accompanying documents published by the International Accounting Standards Board (IASB). It clarifies early adoption of newly issued requirements and explains that replaced or superseded Standards are excluded from this consolidation, directing readers to the 2015 IFRS Blue Book for full consolidations without early application assumptions. The edition includes documentation linked to the Conceptual Framework for Financial Reporting, plus an IFRS Practice Statement and IFRS Foundation procedural materials.

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IFRS 1 Jan 2015 Part B

May 9, 2026

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