International GAAP® 2023

International GAAP® 2023 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS).

By setting IFRS in a relevant business context, International GAAP® 2023 provides insights on how complex practical issues should be resolved in the real world of global financial reporting. It is an important tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS.

Written by EY financial reporting professionals from around the world, this detailed guide to reporting under IFRS provides a global perspective on the application of IFRS. It explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples, illustrations and extracts from the published financial reports of major listed companies from around the world.

This detailed guide is published in 51 chapters along with a Supplement on IBOR Reform.