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Saturday 19 April 2014

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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.

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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 2014 and their technical summaries in a number of languages

Unaccompanied IFRSs in English (login required) Technical summary in English as at 1 January 2013 Resúmenes de NIIF y NIC: Español 2013 Resumos de IFRSs e IASs - Português 2013 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 Conceitual 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 Relatório 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 baseado em ações IFRS第2号  株式報酬
IFRS 3 Business Combinations IFRS 3 Technical Summary NIIF 3 Combinaciones de Negocios IFRS 3 Combinações de Negócios IFRS第3号 企業結合
IFRS 4 Insurance
IFRS 4 Technical Summary NIIF 4 Contratos de Seguro IFRS 4 Contratos de Seguro IFRS第4号 保険契約
IFRS 5  Non-current Assets Held for Sale
Discontinued Operations
IFRS 5 Technical Summary NIIF 5  Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas IFRS 5 Ativos Não Circulantes Mantidos para Venda e Operações 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 Segmentos de Operación
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 9 Instrumentos Financeiros IFRS第9号  金融商品
IFRS 10 Consolidated Financial Statements IFRS 10 Technical Summary
NIIF 10 Estados Financieros Consolidados IFRS 10 Demonstrações Financeiras Consolidadas IFRS第10号 連結財務諸表
IFRS 11 Joint Arrangements IFRS 11 Technical Summary
NIIF 11 Acuerdos Conjuntos IFRS 11 Negócios em Conjunto 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 Participaciónesen Otras Entidades IFRS 12  Divulgação de Participações em Outras 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 13 Mensuração do Valor Justo IFRS第13号 公正価値測定