The global body for professional accountants

Providers of Financial Reporting standards

International Accounting Standards Board (IASB)

The IFRS Foundation is an independent organisation working in the public interest to develop a single set of globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB, and promote the use and rigorous application of those standards. 

The IASB is responsible for the development and publication of IFRSs, including the IFRS for SMEs, and for approving Interpretations as developed by the IFRS Interpretations Committee. 

The mandate of the Interpretations Committee is to review accounting issues that have arisen within the context of current IFRSs, and to provide authoritative guidance (IFRICs) on those issues.

The IFRS Foundation currently provides access to the IFRS for SMEs and the current year's consolidated unaccompanied IFRSs, as issued at 1 January, without implementation guidance. To access the unaccompanied IFRSs you need to be a registered user. Registration is free. 

However, access to the full set of standards, including implementation guidance and the basis for conclusions, requires an eIFRS subscription which is available on a chargeable basis.

Access more information concerning the IASB and its publications.

Guidance on International Financial Reporting Standards

IAS Plus is a Deloitte Touche Tohmatsu Limited website, which provides detailed information about international financial reporting. The site is free of charge, and includes:

  • detailed summaries of all Standards and Interpretations
  • model IFRS financial statements and disclosure and compliance checklists
  • background on all IASB and IFRIC agenda projects
  • a news page
  • downloadable Deloitte publications relating to IFRSs
  • a resource library of documents relating to IFRS
  • links to other global IFRS-related websites.

Access the further guidance available concerning international financial reporting standards.

Last updated: 22 Jul 2014