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Monday 25 July 2016

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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.

Please note: you need to be an eIFRS Basic, Professional or Comprehensive user to access the unaccompanied Standards.

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*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.

A summary of each standard is available in the ‘IFRS as Global Standards: a Pocket Guide’ which can be accessed free of charge here. A more detailed summary is available in the ‘2015 IFRS—A Briefing for Chief Executives, Audit Committees and Boards of Directors’ which is available to purchase from our shop.

Here are the unaccompanied IFRS Standards, IAS Standards and interpretations as of 1 January 2016:

 

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 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 2
Share-based Payment
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IFRIC 6
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
SIC 29
Disclosure—Service Concession Arrangements
IFRS 3
Business Combinations
IAS 10
Events after the Reporting Period
IFRIC 7
Applying the Restatement Approach under IAS 29
SIC 32
Intangible Assets—Website Costs
IFRS 4
Insurance Contracts
IAS 12
Income Taxes
IFRIC 10
Interim Financial Reporting and Impairment
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
IAS 16
Property, Plant and Equipment
IFRIC 12
Service Concession Arrangements
IFRS 6
Exploration for and Evaluation of Mineral Resources
IAS 19
Employee Benefits
IFRIC 14
IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRS 7
Financial Instruments: Disclosures
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
IFRS 8
Operating Segments
IAS 21
The Effects of Changes in Foreign Exchange Rates
IFRIC 17
Distributions of Non-cash Assets to Owners
IFRS 9
Financial Instruments
IAS 23
Borrowing Costs
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
IFRS 10
Consolidated Financial Statements
IAS 24
Related Party Disclosure
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
IFRS 11
Joint Arrangements
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IFRIC 21
Levies
IFRS 12
Disclosure of Interest in Other Entities
IAS 27
Separate Financial Statements
IFRS 13
Fair Value Measurement
IAS 28
Investments in Associates and Joint Ventures
IFRS 14
Regulatory Deferral Accounts

IAS 29
Financial Reporting in Hyperinflationary Economies
IFRS 15
Revenue from Contracts with Customers
IAS 32
Financial Instruments: Presentation
IFRS 16
Leases
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

*We update this list of Standards every year in April/May, after we publish the latest Red Book.

Red Book 2016 Now Available
IFRS Blue Book 2016
IFRS for SMEs 2015 Now Available
eIFRS Professional
IFRS Green Book 2015