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

The unaccompanied Standards are available below
Access the IFRS Technical Summaries

*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