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 Interpretations. 

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 Standards.

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,…

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