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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.

You will need to log in to the site to access all of the content:

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

IAS 17

The accounting standard IAS 17 sets out the relevant accounting policies and disclosures applied leases for both lessees and lessors.

IAS 41

The accounting standard IAS 41 sets out the accounting treatment and disclosures relevant to agricultural activity.

IAS 40

The accounting standard IAS 40 defines and sets out the accounting treatment for investment property and related disclosure requirements.

IAS 39

The accounting standard IAS 39 sets out the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

IAS 38

The accounting standard IAS 38 sets out accounting treatment and disclosures to be applied to the recognition and measurement of intangible assets.

IAS 37

The accounting standard IAS 37 ensures that the appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.

IAS 36

The accounting standard IAS 36 ensures that the assets of an entity are carried at no more than their recoverable amount and sets out the criteria for defining how recoverable amount is determined.

IAS 33

The accounting standard IAS 33 sets out the criteria for determining and principles for presenting earnings per share.

IAS 32

The accounting standard IAS 32 sets out the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and liabilities.

IAS 31

The accounting standard IAS 31 sets out the requirements for accounting for interests in joint ventures and for reporting joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors.

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