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IFRS: International Financial Reporting Standards

Access articles, webcasts and other resources on IFRS.

Key content

Library resources

ICAEW's Library and Information Service hosts a selection of books, articles, links and guides on IFRS.

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Technical resources

The ICAEW technical resources section features an area dedicated to IFRS. This includes a unique standards tracker, which provides information on all extant IFRSs, IASs, IFRIC Interpretations and SICs.

To get full access to all the content you need to be a logged in Financial Reporting Faculty member or subscriber. Find out more about becoming a faculty member. 

Latest articles and other resources


The accounting standard IAS 7 requires reporting entities to present information about historical changes in cash and cash equivalents through cash flow statements.


The accounting standard IFRS 15 sets out the requirements for recognising revenue that apply to contracts with customers, except for those covered by standards on leases, insurance contracts and financial instruments.


The accounting standard IAS 2 sets out the accounting treatment for inventories and provides guidance on determining their cost.


The accounting standard IAS 1 sets out the principles for the presentation of general purpose financial statements.


The accounting standard IFRS 5 sets out the requirements for entities accounting for assets held for sale, and the presentation and disclosure of discontinued operations.

IAS 12

The accounting standard IAS 12 sets out the accounting treatment for income taxes, including all domestic and foreign taxes which are based on taxable profits and those payable by a subsidiary, associate or joint venture on distributions to the reporting entity.

IAS 23

The accounting standard IAS 23 sets out the criteria and accounting treatment for borrowing costs.

IAS 28

The accounting standard IAS 28 sets out the criteria and requirements for accounting for investments in associates and joint ventures.


The accounting standard IFRS 10 sets the rules for presenting and preparing consolidated financial statements when an entity controls one or more other entities.


The accounting standard IFRS 13 constitutes guidance on fair value measurement and disclosure requirements for IFRSs and US generally accepted accounting principles (GAAP).

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