The International Financial Reporting Standards (IFRS) are mandatory for all states of the European Union due to the so-called IAS Regulation. IFRS are now regularly included in the curriculum of business studies or business training programs. This text edition contains all International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), as well as all interpretations (SICs, IFRICs) approved by the European Union (EU), which are mandatory for capital market-oriented companies. Additionally, this edition includes the conceptual framework as of 2003 and the IAS Regulation, which made the regulations binding across the EU. This purely German-language text edition is therefore the perfect working tool for students, pupils, and all other learners. The text edition includes a preface and an introduction by Professor Dr. Henning Zülch from HHL-Leipzig Graduate School of Management and Professor Dr. Matthias Hendler from Münster. The 2024/2025 edition takes into account all changes adopted by the European Union up to August 15, 2024. For legal reasons, this book may only be sold within the European Economic Area (EEA).