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IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Accounting Standards Navigator
The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and exclusive features. Free access: provides a basic level of access to all registered users of IFRS.org.
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IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
Supporting materials for IFRS Accounting Standards
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
(a) assist the International Accounting Standards Board (Board) to develop IFRS Standards (Standards) that are based on consistent concepts; (b) assist preparers to develop consistent accounting policies when no Standard applies to a particular transaction or other event, or when a Standard allows a choice of accounting policy; and
Issued IFRS Standards
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
Why global accounting standards? - IFRS
IFRS Accounting Standards addressed these challenges by providing one common reporting language—a high-quality, internationally recognised set of accounting standards that enable companies to provide efficient, cost-effective reporting that meets investors’ needs.
Who uses IFRS Accounting Standards?
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS® Accounting Standards issued at 1 January 2023, reflecting changes not yet required This edition is issued in three parts PART A contains the text of IFRS Accounting Standards including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting and a summary
IFRS 9 Financial Instruments
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.