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Unaccompanied Standards

Access the unaccompanied Standards


The IFRS Foundation offers free access to the current year's consolidated unaccompanied English language Standards and official Interpretations (this includes IFRS, IAS, IFRIC and SIC*). 'Unaccompanied' means without the Implementation Guidance and the Basis for Conclusions. We also provide free access to the Technical Summaries of the Standards in a number of languages.

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View the unaccompanied IFRSs, IASs, technical summaries and interpretations

*IAS and SIC 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.

Unaccompanied Standards as of 1 January 2015

 

IFRS IAS IFRIC SIC
Preface
IAS 1
Presentation of Financial Statements
IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
SIC 7
Introduction of the Euro
Framework
IAS 2
Inventories
IFRIC 2
Members' Shares in Co-operative Entities and Similar Instruments
SIC 10
Government Assistance - No Specific Relation to Operating Activities
IFRS 1
First-time Adoption of International Financial Reporting Standards
IAS 7
Statement of Cash Flow
IFRIC 4
Determining whether an Arrangement contains a Lease
SIC 15
Operating Leases - Incentives
IFRS 2
Share-based Payment
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
SIC 25
Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
IFRS 3
Business Combinations
IAS 10
Events after the Reporting Period
IFRIC 6
Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
SIC 27
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
IFRS 4
Insurance Contracts
IAS 12
Income Taxes
IFRIC 7
Applying the Restatement Approach under IAS 29
SIC 29
Disclosure - Service Concession Arrangements
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
IAS 16
Property, Plant and Equipment
IFRIC 10
Interim Financial Reporting and Impairment
SIC 32
Intangible Assets - Website Costs
IFRS 6
Exploration for and Evaluation of Mineral Resources
IAS 17
Leases
IFRIC 12
Service Concession Arrangements
IFRS 7
Financial Instruments: Disclosures
IAS 19
Employee Benefits
IFRIC 14
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRS 8
Operating Segments
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
IFRS 9
Financial Instruments
IAS 21
The Effects of Changes in Foreign Exchange Rates
IFRIC 17
Distributions of Non-cash Assets to Owners
IFRS 10
Consolidated Financial Statements
IAS 23
Borrowing Costs
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
IFRS 11
Joint Arrangements
IAS 24
Related Party Disclosure
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
IFRS 12
Disclosure of Interest in Other Entities
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IFRIC 21
Levies
IFRS 13
Fair Value Measurement
IAS 27
Separate Financial Statements
IFRS 14
Regulatory Deferral Accounts

IAS 28
Investments in Associates and Joint Ventures
IFRS 15
Revenue from Contracts with Customers
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 32
Financial Instruments: Presentation
IAS 33
Earnings per Share
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 37
Provisions, Contigent Liabilities and Contingent Assets
IAS 38
Intangible Assets
IAS 39
Financial Instruments: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture
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