The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year's IFRIC® Interpretations (Part A of the Issued Standards—the Red Book), as well as available translations of Interpretations.
This section also provides high level and non-technical summaries for the Interpretations.
The full Standards with all accompanying documents are available for Premium subscribers on eIFRS. For more information about what is provided for free and why, visit our unaccompanied Standards FAQ page.
The Board has not approved these summaries, and the summaries should not be relied on for preparing financial statements in conformity with IFRS Standards.