International GAAP® 2026 - The global perspective on IFRS

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

Available, free of charge, to all users

By setting IFRS in a relevant business context, International GAAP® 2026 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 standards, and
  • IFRS 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 technical accounting and sustainability-related 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.

Free access in PDF format

International GAAP® 2026 is published in a downloadable PDF version for use. The PDF contains the entire publication, made up of 54 chapters, in a single file with embedded bookmarks to aid navigation.


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International GAAP® 2026 PDF

To obtain access to International GAAP® 2026 PDF file, click on the link below. Due to the large file size (171 MB), the download could take several minutes. The PDF is also available on the free version of EY Atlas Client Edition - please visit ey.com/eyatlas to get started.

 

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