International Financial Reporting Standards Foundation publishes IFRS Accounting Standards Required and Annotated Required 2026 editions effective 1 January 2026

The International Financial Reporting Standards Foundation has made available for purchase the IFRS Accounting Standards—Required 2026 and IFRS Accounting Standards—Annotated Required 2026 editions, which compile the International Accounting Standards Board’s authoritative pronouncements as required at 1 January 2026. The 2026 editions include documents and amendments effective from 1 January 2026, covering amendments to six IFRS Accounting Standards introduced by Amendments to the Classification and Measurement of Financial Instruments, Annual Improvements to IFRS Accounting Standards—Volume 11 and Contracts Referencing Nature-dependent Electricity, as well as the revised IFRS Practice Statement 1 Management Commentary. They also incorporate the amendments from Disclosures about Uncertainties in the Financial Statements—Illustrative Examples issued in November 2025. Access is available via new ePub versions and through the IFRS Digital subscription (via the Standards Navigator). The Required Standards are offered in ePub and via IFRS Digital, while the Annotated Required Standards are available in ePub, printed bound volumes, a bundle of bound volumes plus ePub, and via IFRS Digital.