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Accessing IFRS accounting standards

Alternative ways to find and access IFRSs.

Premium access to the IFRS Standards Navigator is no longer provided as part of Corporate Reporting Faculty membership. However, alternative resources are available, including free access to the current year’s IFRS Accounting Standards directly from the IFRS Foundation.

The Financial Reporting Faculty’s standards tracker

IFRS Accounting Standards are regularly updated and amended which can make it difficult to identify which version of the standards is required for a particular reporting period. The Financial Reporting Faculty’s standards tracker is a unique tool that allows you to quickly and easily identify all recent amendments to the standards and their effective dates. ICAEW members and Financial Reporting Faculty subscribers must be logged-in to access the standards tracker.

Free access to IFRS Standards Navigator

The IFRS Foundation provides free digital access to the current year’s Issued Standards, which include all amendments issued up to and including the 1 January of that year.

Registration is required to access the free version of the IFRS Standards Navigator.

The free service provides access to the current year’s consolidated IFRS Accounting Standards and IFRIC Interpretations (Part A of the Issued Standards – the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, plus available translations of Standards.

Additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions) are available within their range of premium products.

Premium access for faculty members discontinued

Regrettably, from 1 January 2023, Corporate Reporting Faculty members no longer have premium access to the IFRS Foundation’s IFRS Standards Navigator. The cessation of this service is part of the changes made to ICAEW faculty memberships.

UK adopted Accounting Standards

The UK Endorsement Board (UKEB) publishes a consolidated text of all UK adopted accounting standards on its website. The latest text comprises all adopted standards at 1 March 2022.