The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year's consolidated IFRS® Standards (Part A of the Issued Standards—the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.
This section also provides high-level and non-technical summaries for the Standards.
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 the summaries in this section, and they should not be relied on for preparing financial statements in conformity with IFRS Standards.