FRS® Standards—Required 1 January 2021.

For accounting periods beginning on 1 January 2021, excluding changes not yet required.

This product is a printed bound volume.

This edition, presented in three volume parts, contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, as approved for issue up to 31 December 2020 and required to be applied on 1 January 2021.

This edition does not contain Standards or changes to Standards with an effective date after 1 January 2021.

Part A (Required Standards) contains the IFRS® Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with The Conceptual Framework for Financial Reporting.

Part B (Accompanying Guidance) contains the documents that accompany the Standards—Illustrative Examples and Implementation Guidance—together with IFRS® Practice Statements.

Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards and the IFRS Practice Statements.

Set of three volumes: Part A (Required Standards and the Conceptual Framework for Financial reporting), Part B (Accompanying Guidance and IFRS Practice Statements) and Part C (Bases for Conclusions) sold together as one set.