2027 edition · financial years beginning on or after 1 January 2027
Master IFRS standards, from every angle.
IFRS 360° Expert brings the 40 chapters of the reference handbook online: standards, IFRIC and SIC interpretations, IFRS IC decisions, worked examples, corrected cases and a bilingual glossary — in English or in the original French.
by Makram ZOUARI, chartered accountant and university lecturer
- Chapters
- 40
- Parts
- 6
- Worked examples
- 700+
- Corrected cases
- 80+
The book
Three ways of reading every standard
IFRS standards are not read like a code: they are understood, compared, applied and defended. Between the text of a standard, the basis for conclusions that explains its logic, the Interpretations Committee decisions that clarify its application and the concrete situations of a year-end close, there is a long way to go. This book was born of the need to cover it in a structured way.
The handbook has forty chapters in six parts. Every chapter follows the same structure, numbering and visual codes, so readers instantly find their bearings from one standard to the next. The 2027 edition covers texts applicable to periods beginning on or after 1 January 2027, including IFRS 18 and IFRS 19, with texts and IFRS IC decisions up to 31 October 2026.
Why IFRS 360° Expert?
The text
Objectives, scope, definitions, recognition, measurement and disclosure principles, with precise paragraph references.
The interpretation
IFRIC and SIC interpretations, IFRS Interpretations Committee agenda decisions and recent standard-setting developments.
The application
Worked examples in monetary units, summary tables, exercises, case studies and corrected multiple-choice questions.
Find anything instantly
Search by keyword, by standard or by the paragraph cited — for example “IAS 16.67” takes you straight to the passage.
2027 edition, up to date
IFRS 18 and IFRS 19 included; texts in force are distinguished from forthcoming ones, as at 31 October 2026.
Bilingual glossary
125 French / English terms, an index of standards and an index of IFRIC and SIC interpretations.
Table of contents
Inside the book
Forty chapters in six parts, from the Conceptual Framework to group accounting and specific industries.
Front matter 1 chapter
Part I — Conceptual Framework and presentation of financial statements 10 chapters
- 1 Conceptual Framework for Financial Reporting 39 sections
- 2 IFRS 18 Presentation and Disclosure in Financial Statements 55 sections
- 3 IAS 7 Statement of Cash Flows 41 sections
- 4 IAS 8 Basis of Preparation of Financial Statements: Accounting Policies, Changes in Accounting Estimates and Errors 35 sections
- 5 IAS 10 Events after the Reporting Period 16 sections
- 6 IAS 33 Earnings per Share 25 sections
- 7 IAS 34 Interim Financial Reporting 39 sections
- 8 IFRS 8 Operating Segments 29 sections
- 9 IAS 24 Related Party Disclosures 22 sections
- 10 IFRS 1 First-time Adoption of International Financial Reporting Standards 57 sections
Part II — Non-financial assets 9 chapters
- 11 IAS 2 Inventories 14 sections
- 12 IAS 16 Property, Plant and Equipment 37 sections
- 13 IAS 23 Borrowing Costs 31 sections
- 14 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 27 sections
- 15 IAS 40 Investment Property 48 sections
- 16 IAS 38 Intangible Assets 36 sections
- 17 IAS 36 Impairment of Assets 39 sections
- 18 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 30 sections
- 19 IFRS 16 Leases 48 sections
Part III — Revenue, liabilities, taxes and employee benefits 5 chapters
Part IV — Financial instruments, fair value and foreign currencies 4 chapters
Part V — Groups of companies 6 chapters
- 29 IFRS 10 Consolidated Financial Statements 38 sections
- 30 IFRS 3 Business Combinations 47 sections
- 31 IFRS 11 Joint Arrangements 43 sections
- 32 IFRS 12 Disclosure of Interests in Other Entities 32 sections
- 33 IAS 27 Separate Financial Statements 21 sections
- 34 IAS 28 Investments in Associates and Joint Ventures 60 sections
Part VI — Industries and specific transactions 6 chapters
- 35 IFRS 17 Insurance Contracts 52 sections
- 36 IAS 41 Agriculture 37 sections
- 37 IFRS 6 Exploration for and Evaluation of Mineral Resources 40 sections
- 38 IFRS 14 Regulatory Deferral Accounts 27 sections
- 39 IAS 26 Accounting and Reporting by Retirement Benefit Plans 28 sections
- 40 IFRS 19 Subsidiaries without Public Accountability: Disclosures 27 sections
Appendices 1 chapter
Read for free — one opening section per chapter, plus the foreword:
IAS · IFRS
360°
The author
Makram ZOUARI
Chartered accountant · University lecturer · Member of the Order of Chartered Accountants of Tunisia
A chartered accountant and member of the Order of Chartered Accountants of Tunisia since 2008, Makram ZOUARI has been a university lecturer since 2016. He teaches IFRS in the professional master’s programme in accounting.
He has taught the subject at the Institut Supérieur de Comptabilité et d’Administration des Entreprises, IHEC Sfax, Leaders University and ESSEAC Sfax, and currently teaches at the Institut Supérieur de Gestion de Tunis.
This dual practice — the firm and the lecture hall — shapes the book: each standard is set out with the rigour of the text, then tested against the situations faced by preparers, auditors and students.
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- Full access to every standard and chapter
- Bilingual French / English glossary included
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