What content is being provided for free?
The IFRS Foundation provides registered users with free access to the PDF and html files of the current year's consolidated IFRS Standards (Part A of the Issued Standards book), the official pronouncements in English as issued by the International Accounting Standards Board. Free access is also available to the latest translations of Standards, excluding the accompanying documents (illustrative examples, implementation guidance and bases for conclusions).
These unaccompanied Standards are updated every year and usually become available in May after the consolidated Issued IFRS Standards have been published.
Newly issued Amendments or Standards are not available for free until they are consolidated into the next Issued Standards bound volume cycle. These documents are initially only available to IFRS Digital subscribers.
Example: An Amendment to IFRS 9 is issued in June. It is available as a pdf to IFRS Digital subscribers. It is incorporated into the next Issued Standards bound volume in May the following year, and the unaccompanied version of IFRS 9, with the Amendment incorporated, is free to registered users.
Why have you decided to provide this content free of charge?
The IFRS Foundation always encourages the use and adoption of IFRS Standards. By making the unaccompanied Standards available without charge, we hope that we can reach a wider audience by giving more people ready access to the Standards.
I can see this year's unaccompanied IFRS Standards in English, but what about previous years?
Only the current year's unaccompanied Standards are available in English. These will be replaced each year, but we will not be supplying previous versions or updates during the year.
Why can't I see my language version?
The IFRS Foundation will provide language translations where it is practical to do so. However, as the translation process is funded by product sales, in some cases providing translations free of charge would dilute the funding available to produce the full translations. Updated translations will be added as they become available.
How do the translated versions differ from the English?
Translation of Standards requires time; the IFRS Foundation provides access free of charge to the most recent consolidated version available. The translations provided correspond to the text used for the adoption of Standards into law by national governments. Some of the text in the English version of the Standards is not appropriate for adoption into law and for this reason it has not been included in the translations.
