International GAAP® 2023 - The global perspective on IFRS

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EY Global CRS

13 Jan 2023
Categories Core tools Other 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® 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.

Available, free of charge, to all users

Upholding the EY commitment to carbon neutrality, International GAAP® 2023 has been published digitally on the free version of EY Atlas Client Edition. This online publication presents International GAAP® 2023 in a user-friendly, easy to browse and search, digital format. In addition to International GAAP® 2023, the free version of EY Atlas Client Edition also provides access to other IFRS accounting 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® 2023 on EY Atlas Client Edition, please visit to get started.

Free offline access in ePub format

EY is also making an ePub version of International GAAP® 2023 available, free of charge, for those users that require a copy of our detailed guide while offline.

Users wishing to access the free ePub can do so using either the Kortext app or the Apple Books app. Once installed, the ePub can be found in each respective app’s “Store” by searching for “International GAAP 2023” or by following one of the direct links below:

Free offline access in PDF format

To ensure our offline copy of our detailed guide is accessible to readers across the globe, EY has produced a downloadable PDF version of International GAAP® 2023 for offline use.

The PDF contains the entire publication, made up of 51 chapters along with a supplement on IBOR Reform, in a single file with embedded bookmarks to aid navigation.

Download the International GAAP® 2023 PDF

The link below will trigger the download of a zip folder containing the PDF. After extraction, it can be opened with your preferred PDF reader. Due to the large file size (142 MB), the download could take several minutes.


*Please take note of the file size before downloading.

Access zip (142MB)