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IFRS accounting standards

International Financial Reporting Standards (IFRSs) and IFRICs are accounting standards and interpretations published by the International Accounting Standards Board (IASB).

Our standards tracker is a unique tool that allows members to quickly and easily identify the version of a standard which is applicable to a particular accounting period.

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.

IFRS standards

IAS standards

IFRICs

SIC Interpretations

Standing Interpretations Committee (SIC) Interpretations were developed by the Standards Interpretations Committee and were subsequently endorsed by the IASB between 1997 and 2001.