Due to unaffordable computational costs, the regularized disparity in iterative stereo matching is typically maintained at a lower resolution than the input. To regress the full resolution disparity, most stereo methods resort to convolutions to decode a fixed-scale output. However, they are inadequate for recovering vital high-frequency information lost during downsampling, limiting their performance on full-resolution prediction. In this paper, we introduce AnyStereo, an accurate and efficient disparity upsampling module with implicit neural representation for the iterative stereo pipeline. By modeling the disparity as a continuous representation over 2D spatial coordinates, subtle details can emerge from the latent space at arbitrary resolution. To further complement the missing information and details in the latent code, we propose two strategies: intra-scale similarity unfolding and cross-scale feature alignment. The former unfolds the neighbor relationships, while the latter introduces the context in high-resolution feature maps. The proposed AnyStereo can seamlessly replace the upsampling module in most iterative stereo models, improving their ability to capture fine details and generate arbitrary-scale disparities even with fewer parameters. With our method, the iterative stereo pipeline establishes a new state-of-the-art performance. The code is available at https://github.com/Zhaohuai-L/Any-Stereo.