IFRS Accounting Standards are regularly updated and amended. While unrestricted access to the IFRS Accounting Standards with all accompanying documents (such as illustrative examples and implementation guidance) requires a subscription to the IFRS Foundation’s IFRS Digital service, alternative ways to access the standards are available, as outlined below.
The Corporate Reporting Faculty’s standards tracker
IFRS Accounting Standards are regularly updated and amended which can make it difficult to identify which version of the standards is required for a particular reporting period. The Corporate Reporting Faculty’s standards tracker is a unique tool that allows you to quickly and easily identify all recent amendments to the standards and their effective dates. ICAEW members and Corporate Reporting Faculty subscribers must be logged-in to access the standards tracker.
Free access to IFRS Standards Navigator
The IFRS Foundation provides free digital access to the current year’s Issued Standards, which include all amendments issued up to and including the 1 January of that year.
Registration is required to access the free version of the IFRS Standards Navigator.
The free service provides access to the current year’s consolidated IFRS Accounting Standards and IFRIC Interpretations (Part A of the Issued Standards – the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, plus available translations of Standards.
Additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions) are available by purchasing an IFRS Digital subscription.
UK adopted International Accounting Standards
The UK Endorsement Board (UKEB) publishes a consolidated text of all UK adopted Accounting Standards on its website. The latest text comprises all adopted standards at 1 January 2024.
