Supporting materials for IFRS Standards

How do we help support consistent application of IFRS Standards and IFRIC Interpretations?

The International Accounting Standards Board (Board) and the IFRS Interpretations Committee (Interpretations Committee) carry out a number of activities to support the understanding and implementation of IFRS Standards—both before the effective date and after. These activities support the consistent application of IFRS Standards globally.

Supporting material for each IFRS Standard can be accessed by clicking on the tabs above.

Supporting materials include:

  • educational materials;
  • webcasts and webinars;
  • articles;
  • Transition Resource Group meeting summaries; and
  • Interpretations Committee Agenda Decisions.

Agenda decisions are published when the Interpretations Committee decides that a standard-setting project should not be added to the work plan. In many cases, agenda decisions include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision. Agenda decisions can be found linked to applicable Standards in the tabs above, or here as a single list and with more information.

To receive news about new supporting materials please sign in and follow the Standards that interest you.

 

Other relevant IFRS Foundation publications:

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.

We also produce materials that are relevant to multiple Standards. Examples include the effects of climate-related matters on financial statements.

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