Access the unaccompanied standards and their technical summaries
Источник: IFRS Foundation
The IFRS Foundation offers free access to the current year’s consolidated unaccompanied English language IFRSs and official interpretations (this includes IFRSs, IASs, IFRICs and SICs). `Unaccompanied` means without the implementation guidance and the basis for conclusions. It also provides free access to the technical summaries of the standards in a number of languages.
(IASs and SICs are the standards and interpretations created by the predecessors of the IASB and the IFRS Interpretations Committee. These had been adopted by the IASB and the IFRS Interpretations Council when they took over in 2001 and therefore form part of the body of IFRS requirements.)
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View the unaccompanied IFRSs, IASs, technical summaries and interpretations
- The unaccompanied IFRSs and their technical summaries (available in a number of languages) are available below.
- To access the unaccompanied International Accounting Standards (IASs) and the respective technical summaries(available in a number of languages), click here.
- To access the unaccompanied interpretations (IFRICs) in English only, click here.
- To access the unaccompanied interpretations (SICs) in English only, click here.
Unaccompanied IFRSs in English as of 1 January 2012 and their technical summaries in a number of languages
