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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 2014

 

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 11
Construction Contracts
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 12
Income Taxes
IFRIC 10
Interim Financial Reporting and Impairment
SIC 31
Revenue - Barter Transactions Involving Advertising Services
IFRS 6
Exploration for and Evaluation of Mineral Resources
IAS 16
Property, Plant and Equipment
IFRIC 12
Service Concession Arrangements
SIC 32
Intangible Assets - Website Costs
IFRS 7
Financial Instruments: Disclosures
IAS 17
Leases
IFRIC 13
Customer Loyalty Programmes

IFRS 8
Operating Segments
IAS 18
Revenue
IFRIC 14
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRS 9
Financial Instruments
IAS 19
Employee Benefits
IFRIC 15
Agreements for the Construction of Real Estate

IFRS 10
Consolidated Financial Statements
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IFRIC 16
Hedges of a Net Investment in a Foreign Operation

IFRS 11
Joint Arrangements
IAS 21
The Effects of Changes in Foreign Exchange Rates
IFRIC 17
Distributions of Non-cash Assets to Owners

IFRS 12
Disclosure of Interest in Other Entities
IAS 23
Borrowing Costs
IFRIC 18
Transfers of Assets from Customers

IFRS 13
Fair Value Measurement
IAS 24
Related Party Disclosure
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments


IAS 26
Accounting and Reporting by Retirement Benefit Plans
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine


IAS 27
Separate Financial Statements
IFRIC 21
Levies


IAS 28
Investments in Associates and Joint Ventures



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


Coming soon: Red Book 2015
eIFRS Professional
IFRS Blue Book 2015
IFRS Green Book 2014