Use this tool to generate your customised list of newly effective and forthcoming IFRS Accounting Standards.
Find out which standards are mandatory
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.
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How to read the chart
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.