In order to access the online consolidated versions of IFRS and amendments linked on these pages, Financial Reporting Faculty members must login to IFRS Standards Navigator first.
Check effective dates for IFRS to find out more about recent changes to the standards and when they come into effect.
International Financial Reporting Standards (IFRSs) are international accounting standards issued by the IASB.
International Accounting Standards (IASs) are international accounting standards issued by the International Accounting Standards Committee (IASC). The IASC was replaced by the IASB in 2001.
International Financial Reporting Interpretations Committee (IFRIC) Interpretations are developed by the IFRS Interpretations Committee and are issued approval by the IASB.
Standing Interpretations Committee (SIC) Interpretations were developed by the Standards Interpretations Committee and were subsequently endorsed by the IASB between 1997 and 2001.