How do we help with the implementation of IFRS Standards?
After a new IFRS Standard is issued and before it becomes effective, the International Accounting Standards Board (Board) helps stakeholders better understand the new Standard's principles and requirements. The Board's activities promote greater consistency in stakeholders' understanding of new Standards as practice develops, which supports their consistent application. The Board also supports the application of Standards that are already effective, largely through the work of the IFRS Interpretations Committee.
Many of our activities to support implementation and application of the Standards involve the preparation of supporting materials such as webinars, articles, Transition Resource Group meeting summaries and information in IFRS Interpretations Committee agenda decisions. All of the available material for each IFRS Standard can be accessed by clicking on the tabs above.
We will also provide news about new implementation material, so please follow the Standards that interest you to keep up to date.
Other relevant IFRS Foundation publications:
IFRS Foundation Green Book
A bound volume of IFRS Standards with Interpretations Committee Agenda Decisions incorporated into the relevant Standards. Also includes cross references between related paragraphs of the Standards, Illustrative Examples and Basis for Conclusions.
Click on a Standard below to see information about all of the Board's activities to support implementation and application of that Standard. You will also find any relevant IFRS Interpretations Committee Agenda Decisions, any related educational material and links to current active projects that relate to the Standard.
Our key areas of focus are recently issued Standards IFRS 9, IFRS 15, IFRS 16 and IFRS 17.
Click any Interpretation to view all of the Board's activities to support implementation and application of that Interpretation. You will also find any relevant IFRS Interpretations Committee Agenda Decisions, any related educational material and links to current active projects that relate to the Interpretation.