Use this tool to generate your customised list of newly effective and forthcoming IFRS Accounting Standards.
The tool will give you a list of standards that you’ll have to apply for the first time in your next financial statements, and those that are available for early adoption.
Your results will include a timeline so that you can see at a glance what has to be applied now and what’s coming up in future. References to Insights into IFRS are to the 19th Edition, 2022/23.
This tool can be used for 12-month annual reporting periods beginning on or after 1 January 2018.
It can also be used for IFRS Accounting Standards as adopted by the EU.
For IFRIC agenda decisions, see this web page.
Each standard shown is effective for the first time when it is shown with a solid block of colour. All standards shown in the chart are available for early adoption, subject to some restrictions as mentioned in footnotes.