IFRS visual: The current IASB accounting standards at a glance

The 10th edition of IFRS visuell provides a comprehensive overview of the international accounting standards as adopted by the IASB up to 31 December 2024.

The following new standards and amendments to existing standards have been taken into account in the current edition:

• IFRS 18: Presentation and Disclosures in Financial Statements
• IFRS 19: Subsidiaries without public accountability: Disclosures

Amendments to existing standards

• IAS 1: Classification of liabilities as current or non-current and non-current liabilities with ancillary conditions
• IAS 8: Definition of accounting estimates
• IAS 12: Deferred taxes relating to assets and liabilities arising from a single transaction
• IAS 12: International Tax Reform - Pillar 2 Model Provisions
• IAS 7 and IFRS 7: Supplier Financing Arrangements
• IAS 21: Lack of exchangeability
• IFRS 9 and IFRS 7: Classification and Measurement of Financial Instruments
• IFRS 9 and IFRS 7: Contracts Relating to Nature-Dependent Electricity
• IFRS 16: Lease liabilities from sale and leaseback transactions
• Annual improvements (Volume 11)

Bibliography
IFRS visually - IFRS in structured overviews

10th revised edition 2025
308 pages hardcover
ISBN 978-3-7910-6487-1
KPMG AG Wirtschaftsprüfungsgesellschaft (Ed.)

Available for a fee from Schäffer-Poeschel Verlag