The IFRS Foundation is preparing to roll out new electronic publication formats for its accounting standards, improving the digital access to its resources.
The forthcoming ePub editions are designed to offer enhanced features for users, allowing them to make annotations, take notes and highlight information directly within the digital documents.
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These editions will also support improved accessibility with formats optimised for mobile devices, offline reading options, and navigation tools such as bookmarking and search functions.
This transition is expected to streamline the distribution of IFRS standards by removing shipping costs and import duties associated with physical copies.
The shift towards digital format is also intended to lessen environmental impact by reducing reliance on paper and lowering related emissions.
The first group of ePub editions set for release in the coming weeks will include the latest versions of the IFRS Accounting Standards issued and required as of 1 January 2025, alongside the third edition of the IFRS for SMEs Accounting Standard available in both English and Spanish.
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By GlobalDataAs these digital publications become available, they will begin to replace existing PDF versions, with plans to phase out most bound volumes over time.
By 2026, all key IFRS Accounting Standards—encompassing Issued, Required, Annotated Issued and Annotated Required—are scheduled to be distributed solely as ePubs.
Printed editions will be discontinued for Issued and Required publications but will still be provided for Annotated versions.
Meanwhile, in a separate update, the foundation shared details from a recent meeting involving its two main boards, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).
The boards considered feedback from stakeholders including the US Securities and Exchange Commission, discussed progress in the adoption of ISSB sustainability standards across Africa, Asia, and the Americas, and reviewed issues relating to developments in European Union sustainability disclosure requirements.
