IFRS?

Access to IFRSs^? and related material

The IASC Foundation’s mission is to develop, in the public interest, a single set of high quality, understandable international financial reporting standards (IFRSs) for general purpose financial statements. Through the links below you will be able to access IFRSs, the accompanying material, translations and technical summaries. You will also find important information about our copyright policy and terms of use.

Copyright and terms of use

All rights, including copyright, in the content of these web pages are owned or controlled by the IASC Foundation.

While we welcome links directly to this page, the content of this website may not be hosted on any other website or translated, reprinted or reproduced in any way. In accessing the IASC Foundation’s web pages, you agree that you may download the content but that such download is to be used by you only for your own personal non-commercial use.

Further information can be found through our copyright and terms of use pages. Please direct any questions to Ken Creighton, Director of IFRS Content Services.

IFRS Technical Summaries

Technical Summaries are prepared by IASC Foundation staff and are not approved by the IASB. Summaries are available in several languages .

IFRS and printed materials

eIFRS (electronic International Financial Reporting Standards) is an online subscription service to keep you completely up to date with International Financial Reporting Standards (IFRSs) including Interpretations (IFRICs/SICs), the accompanying material such as basis for conclusions and implementation guidance, and any revisions just as soon as they are available.

An annual subscription to the eIFRS service from the IASC Foundation, gives you immediate online access to all the most up-to-date material, published by the IASB and the IASC Foundation in English and other available languages.

eIFRS includes all the current standards and every IAS and IFRS issued since 1975.

Printed copies of IASB and IASC Foundation publications including, the annual IFRS Bound Volume, Education products, individual standards can be ordered from the IASC Foundation’s online shop. We also have the annual Comprehensive Subscription which is a combined online (eIFRS) and printed copy service.

Licensing opportunities

Licensing enquiries about IFRSs and related material should be sent to Ken Creighton, Director of IFRS Content Services. The IASC Foundation follows globally consistent licensing terms which cover all markets, language versions and formats.

Translation

Although the IASB approves text in the English language, translation is a vital part of achieving the IASC Foundation’s mission to develop a single set of high quality global accounting standards.

Official translations of IFRSs are available in a number of different languages. The available translations page contains detailed information. The translations of IFRSs themselves can be found through the online eIFRS subscription service; printed copies of available bound volumes can be purchased through our online shop. Some translations of the unaccompanied IFRSs can be found through the links below.

For information on translation for IFRS adoption, please see our section on adoption and copyright. Information on the IASC Foundation’s official translation process can be found on the official translation process and policies page.

Small and medium-sized entities (SMEs) exposure draft and IFRS

The standard developed from the exposure draft of a proposed IFRSfor SMEs will be made available through this website shortly. Further information can be found on the project page.

Education material

The objective of the education initiative is to reinforce the IASC Foundation’s goal of promoting the adoption and consistent application of a single set of high quality international accounting standards.

In fulfilling its objective the education initiative takes account of the special needs of small and medium-sized entities and emerging economies. To this end, training material is being developed to support the forthcoming IFRS for such entities.

Unaccompanied IFRSs

Please find below links for free of charge access to the current year’s consolidated IFRSs, the official pronouncements in English, as issued by the IASB, excluding the accompanying documents. To access the accompanying documents please see our printed bound volume or eIFRS products.

Only registered users may access the free unaccompanied IFRSs. eIFRS subscribers or existing registered users of our Webshop or public site can access the material with their current username and password details (click here if you have forgotten your password).

If you are not a registered user, then please register by going to the link on our website homepage www.iasb.org or click here. Once you have registered, return to this page and enter your username and password to access the files listed below.

Users of these links should familiarise themselves with our copyright and terms and conditions. You may create a link to this page but not a direct link to the DF files in the table below. You may print one copy of any document for personal use. However, users are not permitted to download and host these PDFs on another website. Please note that this content cannot be used for commercial purposes.To access the documents accompanying IFRSs—illustrative examples, implementation guidance, bases for conclusions—please see the various IFRS options mentioned above or our online shop.

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