Access the unaccompanied standards and their technical summaries
The IFRS Foundation offers free access to the current year’s consolidated unaccompanied English language IFRSs and official interpretations (this includes IFRSs, IASs, IFRICs and SICs). 'Unaccompanied' means without the implementation guidance and the basis for conclusions. It also provides free access to the technical summaries of the standards in a number of languages.
(IASs and SICs are the standards and interpretations created by the predecessors of the IASB and the IFRS Interpretations Committee. These had been adopted by the IASB and the IFRS Interpretations Council when they took over in 2001 and therefore form part of the body of IFRS requirements.)
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View the unaccompanied IFRSs, IASs, technical summaries and interpretations
- The unaccompanied IFRSs and their technical summaries (available in a number of languages) are available below.
- To access the unaccompanied International Accounting Standards (IASs) and the respective technical summaries(available in a number of languages), click here.
- To access the unaccompanied interpretations (IFRICs) in English only, click here.
- To access the unaccompanied interpretations (SICs) in English only, click here.
Unaccompanied IFRSs in English as of 1 January 2012 and their technical summaries in a number of languages
| Unaccompanied IFRSs in English (login required) |
Technical summary in English as at 1 January 2012 |
Resúmenes de NIIF y NIC: Español 2009 |
Resumos de IFRSs e IASs - Português (2011) |
IFRS と IAS 要約 - 日本語 2011 |
| Preface |
n/a |
n/a |
n/a |
n/a |
| Framework |
Framework Technical Summary |
|
Estrutura Conceptual - Resumo Técnico |
2011年の財務報告のための概念フレームワーク |
| IFRS 1 First-time Adoption of International Financial Reporting Standards |
IFRS 1 Technical Summary
|
NIIF 1 Adopción, por Primera
Vez, de las Normas Internacionales
de Información Financiera |
IFRS 1 Adopção pela Primeira
Vez das Normas Internacionais
de Relato
Financeiro |
IFRS第1号 国際財務報告基準の初度適用 |
| IFRS 2 Share-based Payment |
IFRS 2 Technical Summary |
NIIF 2 Pagos Basados en Acciones |
IFRS 2 Pagamento com Base em Acções |
IFRS第2号 株式報酬 |
| IFRS 3 Business Combinations |
IFRS 3 Technical Summary |
NIIF 3 Combinaciones de Empresas |
IFRS 3 Concentrações de Actividades Empresariais |
IFRS第3号 企業結合 |
IFRS 4 Insurance
Contracts |
IFRS 4 Technical Summary |
NIIF 4
Contratos de Seguros |
IFRS 4 Contratos de Seguro |
IFRS第4号 保険契約 |
IFRS 5 Non-current Assets Held for Sale
and
Discontinued Operations |
IFRS 5 Technical Summary |
NIIF 5 Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas |
IFRS 5 Activos Não Correntes Detidos para Venda e Unidades Operacionais Descontinuadas |
IFRS第5号 売却目的で保有する非流動資産及び非継続事業 |
IFRS 6 Exploration
for and
evaluation of Mineral Resource |
IFRS 6 Technical Summary |
NIIF 6
Exploración y Evaluación de Recursos Minerales |
IFRS 6
Exploração e
Avaliação de Recursos Minerais |
IFRS第6号 鉱物資源の探査及び評価 |
| IFRS 7 Financial Instruments: Disclosures |
IFRS 7 Technical Summary |
NIIF 7 Instrumentos Financieros: Información a Revelar |
IFRS 7 Instrumentos Financeiros: Divulgações |
IFRS第7号 金融商品：開示 |
| IFRS 8 Operating Segments |
IFRS 8 Technical Summary
|
NIIF 8 Operating Segments |
IFRS 8
Segmentos Operacionais |
IFRS第8号 事業セグメント |
| IFRS 9 Financial Instruments |
IFRS 9 Technical Summary
|
|
|
IFRS第９号 金融商品 |
| IFRS 10 Consolidated Financial Statements |
IFRS 10 Technical Summary
|
|
|
|
| IFRS 11 Joint Arrangements |
IFRS 11 Technical Summary
|
|
|
|
| IFRS 12 Disclosure of Interests in Other Entities |
IFRS 12 Technical Summary
|
|
|
|
| IFRS 13 Fair Value Measurement |
IFRS 13 Technical Summary
|
|
|
|