The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year’s IFRIC® Interpretations (Part A of the Issued Standards—the Red Book), as well as available translations of Interpretations. This section also provides high level and non-technical summaries for the Interpretati..
The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year’s consolidated IFRS® Standards (Part A of the Issued Standards—the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards. This section also provides high-level and non-technical summaries for the ..
In December 2018, the International Accounting Standards Board (IASB or the Board) added a project to assess the effects of Interbank Offered Rates (IBOR) reform on financial reporting. The project has two phases: the first focuses on issues leading up to IBOR reform. The IASB plans to issue an Exposure Draft in April or May, ..
Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP) in the United States. The FASB is recognized by the Securities and Exchange Commission ..