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Saturday 18 May 2013

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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. We also provide 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.)

Please note: you need to be a registered user of our website to access the unaccompanied standards.

If you are already registered as a user, eIFRS subscriber, or customer of our web store, please provide your email and password details when prompted (click here if you have forgotten your password). If you need to register click here

Please see our terms and conditions for details of how you can use the content from our website or for details of when we allow third parties to link to our site.  By accessing the IFRS Foundation's web pages you agree to be bound by the terms and conditions

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 2013 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 2012 Resumos de IFRSs e IASs - Português (2011) IFRS と IAS 要約 - 日本語 2012
Preface n/a n/a n/a n/a
Framework Framework Technical Summary Marco Conceptual Estrutura Conceptual  - Resumo Técnico 2012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
NIIF 9 Instrumentos Financieros IFRS第9号  金融商品
IFRS 10 Consolidated Financial Statements  IFRS 10 Technical Summary
NIIF 10 Estados Financieros Consolidados IFRS第10号 連結財務諸表
IFRS 11 Joint Arrangements  IFRS 11 Technical Summary
NIIF 11 Acuerados Conjuntos IFRS第11号 共同支配の取決め
IFRS 12 Disclosure of Interests in Other Entities  IFRS 12 Technical Summary NIIF 12  Información a Revelar Sobre Participaciónes en Otras Entidades IFRS第12号 他の企業への関与の開示
IFRS 13 Fair Value Measurement  IFRS 13 Technical Summary
NIIF 13 Medición del Valor Razonable IFRS第13号 公正価値測定

Related information

  • The full standards, including the implementation guidance and the basis for conclusions, can be purchased in our shop or you can access from eIFRS, the online version of all standards and interpretations 
  • To see the current work plan and to access an alphabetical list of all past and current IASB projects, click here