Among the efforts of Saudi Organization for Chartered and Professional Accountants (SOCPA) to encourage the application of International Financial Reporting Standards (IFRS), and according to the agreement signed with International Accounting Standards Board (IASB), SOCPA published the Updated Full Version of IFRS on its website in 1-1-2023. This version included the amendments made to the standards in 2022 by the IASB.
To view the approved updated version of IFRS 2023,
click here.
To view the amendments included in the updated version,
click here.