Sources for IAS and IFRS

On the pages listed below you can find links to articles, guides and reading lists for each of the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standards Board (IASB).

Find resources by number

IAS

1  2  7  8  10  11  12  16  17  18  19  20  21  23  24  26  27  28  29  31  32  33  34  36  37  38  39  40  41

IFRS

1  2  3  4  5  6  7  8  9  IFRS for SMEs

Find resources by title

• Accounting and Reporting by Retirement Benefit Plans – IAS 26
• Accounting for Government Grants and Disclosure of Government Assistance – IAS 20
• Accounting Policies, Changes in Accounting Estimates ... – IAS 8
• Agriculture – IAS 41
• Borrowing Costs – IAS 23
• Business Combinations – IFRS 3
• Cash Flow Statements – IAS 7
• Consolidated Financial Statements – IAS 27
• Construction Contract – IAS 11
• Earnings per Share – IAS 33
• Effects of Changes in Foreign Exchange Rates – IAS 21
• Employee Benefits – IAS 19
• Events After the Balance Sheet Date – IAS 10
• Exploration for and Evaluation of Mineral Resources – IFRS 6
• Financial Instruments – IFRS 9
• Financial Instruments: Disclosures – IFRS 7
• Financial Instruments: Disclosure and Presentation – IAS 32
• Financial Instruments: Recognition and Measurement – IAS 39
• Financial Reporting in Hyperinflationary Economies – IAS 29
• Financial Reporting of Interests in Joint Ventures – IAS 31
• First-time Adoption of IFRSs – IFRS 1
• Impairment of Assets – IAS 36
• Income Taxes – IAS 12
• Insurance Contracts – IFRS 4
• Intangible Assets – IAS 38
• Interim Financial Reporting – IAS 34
• Inventories – IAS 2
• Investment Property – IAS 40
• Investments in Associates – IAS 28
• Leases – IAS 17
• Non-current Assets Held for Sale and Discontinued ... – IFRS 5
• Operating Segments – IFRS 8
• Presentation of Financial Statements – IAS 1
• Property, Plant and Equipment – IAS 16
• Provisions, Contingent Liabilities and Contingent Assets – IAS 37
• Related Party Disclosures – IAS 24
• Revenue – IAS 18
• Share-based Payment – IFRS 2
• Small and Medium-sized Entities – IFRS for SMEs

More information

The Library & Information Service maintains a large collection of articles, books and documents on international standards. Our online catalogue, LibCat, provides abstracts of articles and details the content of books, making it an essential resource for exploring international standards in more depth. Members can borrow copies of titles that are available for loan. The Library & Information Service also produces a Knowledge Guide to International Accounting Standards which gives the background to the standards.

You can find information on this and other topics by using the Library's catalogue, LibCat, or by using the A-Z of Library Resources & Services. If you would like to contact a member of the Enquiry Team for help, telephone +44 (0)20 7920 8620 or email library@icaew.com.