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The complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations.
This product provides access to the following online resources:
This searchable collection provides you with the complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations – for both pre- and post-2005.*
Additionally, it includes all current IASB Exposure Drafts, Draft Interpretations, and a Glossary of Terms.
Subscribers also have access to monthly updates, which will incorporate revisions and amendments of Standards and Interpretations that have been issued.
*Overview of International Financial Reporting Standards
Statements of International Accounting Standards issued by the Board of the International Accounting Standards Committee (IASC) between 1973 and 2001 are designated "International Accounting Standards" (IAS).
The International Accounting Standards Board (IASB) announced in April 2001 that its accounting standards would be designated “International Financial Reporting Standards” (IFRS). Also in April 2001, IASB announced that it would adopt all of the International Accounting Standards issued by IASC.
The Interpretations of International Accounting Standards issued by the International Financial Reporting Interpretations Committee (IFRIC) (formerly, the "Standing Interpretations Committee" (SIC)) do not have the same status as IAS, but, in accordance with IAS 1, Presentation of Financial Statements, paragraph 11, "financial statements should not be described as complying with International Accounting Standards unless they comply with all the requirements of each applicable Standard and each applicable interpretation of the Standing Interpretations Committee." -- February 2005 |
