International GAAP® 2024 - The global perspective on IFRS

This publication is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS).

Available online and offline - free of charge

By setting IFRS in a relevant business context, International GAAP® 2024 provides insights on how complex practical issues should be resolved in the real world of global corporate reporting. It is an important tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS accounting and sustainability disclosure standards.

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

Available, free of charge, to all users

Upholding the EY commitment to carbon neutrality, International GAAP® 2024 has been published digitally on the free version of EY Atlas Client Edition. This online publication presents International GAAP® 2024 in a user-friendly, easy to browse and search, digital format. In addition to International GAAP® 2024, the free version of EY Atlas Client Edition also provides access to other IFRS accounting and sustainability reporting thought leadership from EY teams (e.g., Applying IFRS and IFRS Developments) in one central, easy-to-navigate platform. 

Optimized for mobile devices, EY Atlas Client Edition is accessible anytime and anywhere. Combining leading class browse and search functionality, it focuses your efforts in understanding the content rather than looking for it.

To obtain free access to International GAAP® 2024 on EY Atlas Client Edition, please visit ey.com/eyatlas to get started.

Free offline access in PDF format

To ensure the offline copy of our detailed guide is accessible to readers across the globe, EY will produce a downloadable PDF version of International GAAP® 2024 for offline use.

The PDF contains the entire publication, made up of 50 chapters along with a supplement on IBOR Reform and a supplement on the IFRS sustainability disclosure standards, in a single file with embedded bookmarks to aid navigation.