IFRS - Home
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
(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
International Accounting Standards Board - IFRS
The IASB is an independent group of experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports, and in accounting education.
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.
Why global accounting standards? - IFRS
IOSCO endorsed IFRS Accounting Standards in 2000. Today they are in effect the global language of financial reporting, used extensively across developed, emerging and developing economies. 140+ jurisdictions now require the use of IFRS Accounting Standards for all or most publicly listed companies.
Issued IFRS Standards
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation. 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 ...
International Financial Reporting Standards (IFRSs) are Standards and Interpretations issued by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. 1. Material:
Accounting Standards, the Conceptual Framework for Financial Reporting and IFRS practice statements, together with the Constitution and Due Process Handbook of the IFRS
International Accounting Standard 16 Property, Plant and Equipment. Objective. The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such ...
contains the text of IFRS Standards including IAS® Standards, IFRIC ® Interpretations and SIC ® Interpretations, together with the Conceptual Framework for Financial Reporting