Now available: IFRS ® Accounting Standards—Required 2026 in two editions

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The IFRS ® Accounting Standards—Required and IFRS ® Accounting Standards—Annotated Required 2026 are now available for purchase. Both editions contain the official authoritative pronouncements of the International Accounting Standards Board (IASB) as required at 1 January 2026.

The documents and amendments in these editions are effective from 1 January 2026. They include the 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 ;

Contracts Referencing Nature-dependent Electricity ; and

the revised IFRS Practice Statement 1 Management Commentary .

The amendments from Disclosures about Uncertainties in the Financial Statements—Illustrative Examples , issued in November 2025, are also included in these editions.

These editions are now available as ePubs, which offer improved functionality and accessibility. Learn more about ePubs .