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Official IFRS library – IASB
Every IFRS and IAS Standard, the IFRIC and SIC Interpretations and the IASB’s other official publications, with their status and key dates, and a direct link to the official text on the IFRS Foundation’s website.
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Official entry points
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IFRS Standards20
IFRS 1 In force
First-time Adoption of International Financial Reporting Standards
- Issued:
- June 2003
- Effective:
- 1 Jan 2004
IFRS 2 In force
Share-based Payment
- Issued:
- February 2004
- Effective:
- 1 Jan 2005
IFRS 3 In force
Business Combinations
- Issued:
- March 2004
- Effective:
- 31 Mar 2004
Revised version issued in January 2008, effective from 1 July 2009.
IFRS 4 Superseded
Insurance Contracts
- Issued:
- March 2004
- Effective:
- 1 Jan 2005
Superseded by IFRS 17 from 1 January 2023.
IFRS 5 In force
Non-current Assets Held for Sale and Discontinued Operations
- Issued:
- March 2004
- Effective:
- 1 Jan 2005
IFRS 6 In force
Exploration for and Evaluation of Mineral Resources
- Issued:
- December 2004
- Effective:
- 1 Jan 2006
IFRS 7 In force
Financial Instruments: Disclosures
- Issued:
- August 2005
- Effective:
- 1 Jan 2007
IFRS 8 In force
Operating Segments
- Issued:
- November 2006
- Effective:
- 1 Jan 2009
IFRS 9 In force
Financial Instruments
- Issued:
- July 2014
- Effective:
- 1 Jan 2018
Complete version issued in July 2014 (first phase in November 2009).
IFRS 10 In force
Consolidated Financial Statements
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IFRS 11 In force
Joint Arrangements
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IFRS 12 In force
Disclosure of Interests in Other Entities
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IFRS 13 In force
Fair Value Measurement
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IFRS 14 In force
Regulatory Deferral Accounts
- Issued:
- January 2014
- Effective:
- 1 Jan 2016
Interim Standard, to be replaced by IFRS 20 from 1 January 2029.
IFRS 15 In force
Revenue from Contracts with Customers
- Issued:
- May 2014
- Effective:
- 1 Jan 2018
IFRS 16 In force
Leases
- Issued:
- January 2016
- Effective:
- 1 Jan 2019
IFRS 17 In force
Insurance Contracts
- Issued:
- May 2017
- Effective:
- 1 Jan 2023
IFRS 18 Issued, not yet effective
Presentation and Disclosure in Financial Statements
- Issued:
- April 2024
- Effective:
- 1 Jan 2027
Replaces IAS 1. Earlier application permitted.
IFRS 19 Issued, not yet effective
Subsidiaries without Public Accountability: Disclosures
- Issued:
- May 2024
- Effective:
- 1 Jan 2027
Earlier application permitted.
IFRS 20 Issued, not yet effective
Regulatory Assets and Regulatory Liabilities
- Issued:
- May 2026
- Effective:
- 1 Jan 2029
Issued in May 2026; will replace IFRS 14.
IAS Standards25
IAS 1 In force
Presentation of Financial Statements
- Issued:
- September 2007
- Effective:
- 1 Jan 2009
Replaced by IFRS 18 from 1 January 2027.
IAS 2 In force
Inventories
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 7 In force
Statement of Cash Flows
- Issued:
- December 1992
- Effective:
- 1 Jan 1994
IAS 8 In force
Accounting Policies, Changes in Accounting Estimates and Errors
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
Renamed “Basis of Preparation of Financial Statements” by IFRS 18 from 2027.
IAS 10 In force
Events after the Reporting Period
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 12 In force
Income Taxes
- Issued:
- October 1996
- Effective:
- 1 Jan 1998
IAS 16 In force
Property, Plant and Equipment
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 19 In force
Employee Benefits
- Issued:
- June 2011
- Effective:
- 1 Jan 2013
IAS 20 In force
Accounting for Government Grants and Disclosure of Government Assistance
- Issued:
- April 1983
- Effective:
- 1 Jan 1984
IAS 21 In force
The Effects of Changes in Foreign Exchange Rates
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 23 In force
Borrowing Costs
- Issued:
- March 2007
- Effective:
- 1 Jan 2009
IAS 24 In force
Related Party Disclosures
- Issued:
- November 2009
- Effective:
- 1 Jan 2011
IAS 26 In force
Accounting and Reporting by Retirement Benefit Plans
- Issued:
- January 1987
- Effective:
- 1 Jan 1988
IAS 27 In force
Separate Financial Statements
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IAS 28 In force
Investments in Associates and Joint Ventures
- Issued:
- May 2011
- Effective:
- 1 Jan 2013
IAS 29 In force
Financial Reporting in Hyperinflationary Economies
- Issued:
- July 1989
- Effective:
- 1 Jan 1990
IAS 32 In force
Financial Instruments: Presentation
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 33 In force
Earnings per Share
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 34 In force
Interim Financial Reporting
- Issued:
- February 1998
- Effective:
- 1 Jan 1999
IAS 36 In force
Impairment of Assets
- Issued:
- March 2004
- Effective:
- 31 Mar 2004
IAS 37 In force
Provisions, Contingent Liabilities and Contingent Assets
- Issued:
- September 1998
- Effective:
- 1 Jul 1999
IAS 38 In force
Intangible Assets
- Issued:
- March 2004
- Effective:
- 31 Mar 2004
IAS 39 Superseded
Financial Instruments: Recognition and Measurement
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
Largely superseded by IFRS 9; IAS 39 hedge accounting remains available as an option.
IAS 40 In force
Investment Property
- Issued:
- December 2003
- Effective:
- 1 Jan 2005
IAS 41 In force
Agriculture
- Issued:
- February 2001
- Effective:
- 1 Jan 2003
IFRIC Interpretations15
IFRIC 1 In force
Changes in Existing Decommissioning, Restoration and Similar Liabilities
- Issued:
- May 2004
- Effective:
- 1 Sept 2004
IFRIC 2 In force
Members’ Shares in Co-operative Entities and Similar Instruments
- Issued:
- November 2004
- Effective:
- 1 Jan 2005
IFRIC 5 In force
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
- Issued:
- December 2004
- Effective:
- 1 Jan 2006
IFRIC 6 In force
Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- Issued:
- September 2005
- Effective:
- 1 Dec 2005
IFRIC 7 In force
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
- Issued:
- November 2005
- Effective:
- 1 Mar 2006
IFRIC 10 In force
Interim Financial Reporting and Impairment
- Issued:
- July 2006
- Effective:
- 1 Nov 2006
IFRIC 12 In force
Service Concession Arrangements
- Issued:
- November 2006
- Effective:
- 1 Jan 2008
IFRIC 14 In force
IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- Issued:
- July 2007
- Effective:
- 1 Jan 2008
IFRIC 16 In force
Hedges of a Net Investment in a Foreign Operation
- Issued:
- July 2008
- Effective:
- 1 Oct 2008
IFRIC 17 In force
Distributions of Non-cash Assets to Owners
- Issued:
- November 2008
- Effective:
- 1 Jul 2009
IFRIC 19 In force
Extinguishing Financial Liabilities with Equity Instruments
- Issued:
- November 2009
- Effective:
- 1 Jul 2010
IFRIC 20 In force
Stripping Costs in the Production Phase of a Surface Mine
- Issued:
- October 2011
- Effective:
- 1 Jan 2013
IFRIC 21 In force
Levies
- Issued:
- May 2013
- Effective:
- 1 Jan 2014
IFRIC 22 In force
Foreign Currency Transactions and Advance Consideration
- Issued:
- December 2016
- Effective:
- 1 Jan 2018
IFRIC 23 In force
Uncertainty over Income Tax Treatments
- Issued:
- June 2017
- Effective:
- 1 Jan 2019
SIC Interpretations5
SIC-7 Historical
Introduction of the Euro
- Issued:
- May 1998
- Effective:
- 1 Jun 1998
Historical interpretation (introduction of the euro in 1999).
SIC-10 In force
Government Assistance — No Specific Relation to Operating Activities
- Issued:
- July 1998
- Effective:
- 1 Aug 1998
SIC-25 In force
Income Taxes — Changes in the Tax Status of an Entity or its Shareholders
- Issued:
- July 2000
- Effective:
- 15 Jul 2000
SIC-29 In force
Service Concession Arrangements: Disclosures
- Issued:
- December 2001
- Effective:
- 31 Dec 2001
SIC-32 In force
Intangible Assets — Web Site Costs
- Issued:
- March 2002
- Effective:
- 25 Mar 2002
Conceptual Framework and Preface2
Cadre conceptuel In force
Conceptual Framework for Financial Reporting
- Issued:
- March 2018
- Effective:
- 1 Jan 2020
Not a Standard: it never overrides a Standard.
Préface
Preface to IFRS Standards
IFRS Practice Statements2
PS 1
IFRS Practice Statement 1 — Management Commentary
- Issued:
- June 2025
Revised version issued in June 2025. Non-mandatory guidance.
PS 2
IFRS Practice Statement 2 — Making Materiality Judgements
- Issued:
- September 2017
Non-mandatory guidance.
IFRS for SMEs1
IFRS for SMEs Issued, not yet effective
IFRS for SMEs Accounting Standard (third edition)
- Issued:
- February 2025
- Effective:
- 1 Jan 2027
The second edition (2015) applies until then.
Amendments and annual improvements5
Améliorations annuelles — vol. 11 In force
Annual Improvements to IFRS Accounting Standards — Volume 11
- Issued:
- 18 Jul 2024
- Effective:
- 1 Jan 2026
IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7.
IFRS 9 / IFRS 7 In force
Amendments to the Classification and Measurement of Financial Instruments
- Issued:
- May 2024
- Effective:
- 1 Jan 2026
IFRS 9 / IFRS 7 In force
Contracts Referencing Nature-dependent Electricity
- Issued:
- December 2024
- Effective:
- 1 Jan 2026
IAS 21 In force
Lack of Exchangeability (Amendments to IAS 21)
- Issued:
- August 2023
- Effective:
- 1 Jan 2025
Corrections éditoriales
Editorial Corrections
List maintained by the IFRS Foundation.
IFRIC Agenda Decisions2
IFRIC — vol. 14
Compilation of Agenda Decisions — Volume 14
- Issued:
- May 2026
Agenda decisions of the IFRS Interpretations Committee published over the half-year.
IFRIC
IFRS Interpretations Committee — agenda decisions
Committee page: meetings, decisions and current work.
Exposure Drafts1
Exposure Drafts
Documents open for comment
Current Exposure Drafts and consultation documents.
Other official publications1
Taxonomie
IFRS Accounting Taxonomy
Directory updated on 14 November 2026.