Hello, welcome to IFRS IS EASY!
Note: All the materials in this blog post have been made available to the public for free download by the respective sources. They are compiled here for ease of access to you.
Many accountants only read texts on IFRS from other sources but never consult the actual IFRS. When you have doubt about how an accounting transaction should be addressed, especially where the accounting treatment seems debatable, the first source to consult should be the standards themselves and not just texts written about the standard.
This blog post compiles for you all the issued accounting standards under IFRS that are in use, together with the links to the accompanying IFRS illustrative examples provided by the IASB. Here are some fun facts about the standards.
Fun facts:
- Professional accounting bodies from nine major countries, including the US, UK, and Canada, formed the IASC in 1973.
- The first international accounting standard was issued in 1973.
- The IASB used to be International Accounting Standards Committee (IASC ) until 2001.
- IFRS 1 is the first standard issued by the International Accounting Standards Board (IASB) in 2003.
- The International Accounting Standards Board (IASB) is headquartered in London, England.
- Before 2002, only a few countries used the accounting standards set by the IASC. Many of these countries didn't have their own strong system for creating and enforcing accounting rules.
- Now, IFRS and IAS are used in over 140 countries around the world.
- To learn more about the history of IFRS, see here.
Whether you are new to IFRS or looking to build on your current level of expertise, having these resources handy are valuable and essential for your professional growth.
Before you click on the links below, please note that the links are to download the actual PDF of all the available IFRS accounting standards as seen on the IFRS Foundation's website, and as such, you will need to register your email address and log in on the IFRS Foundation's website at https://www.ifrs.org/ before you can come back to access the below links to the PDF directly. It should take within a minute.
Done? You can now click the below links to download.
Note: Scroll down to see IFRS 19, IFRS 18, IFRS S1, IFRS S2, IFRS for SMEs and the Conceptual Framework for financial reporting, on the bottom of this page (Under the Bonus section)
IFRS Pdf:
IFRS 17
Standard: Download IFRS 17 Insurance contracts Pdf
Standard: Download IFRS 16 Leases Pdf
Standard: Download IFRS 15 Revenue from contract with customers Pdf
Standard: Download IFRS 14 Regulatory deferral accounts Pdf
Standard: Download IFRS 13 Fair value measurement Pdf
Standard: Download IFRS 12 Disclosure of interests in other entities Pdf
Standard: Download IFRS 11 Joint arrangements Pdf
Standard: Download IFRS 10 Consolidated financial statements Pdf
Standard: Download IFRS 9 financial instruments Pdf
Standard: Download IFRS 8 Operating segments Pdf
Standard: Download IFRS 6 Exploration for and evaluation of mineral resources Pdf
Standard: Download IFRS 5 Non current assets held for sale Pdf
Standard: Download IFRS 3 Business combinations Pdf
Standard: Download IFRS 2 Share-based payments Pdf
Standard: Download IFRS 1 First time adoption of International financial reporting standards Pdf
IAS 1
Standard: Download IAS 1 Presentation of financial statements Pdf
Illustrative examples: IAS 1 has no illustrative examples
IAS 2
Standard: Download IAS 2 Inventories Pdf
Illustrative examples: IAS 2 has no illustrative examples
IAS 7
Standard: Download IAS 7 Statement of cashflows Pdf
IAS 8
Standard: Download IAS 8 Accounting policies, changes in accounting estimates and errors Pdf
Illustrative examples: IAS 8 has no illustrative examples
IAS 10
Standard: Download IAS 10 Events after the reporting period Pdf
Illustrative examples: IAS 10 has no illustrative examples
IAS 12
Standard: Download IAS 12 Income taxes Pdf
Illustrative examples: Link to Illustrative examples on IAS 12 Income taxes
IAS 16
Standard: Download IAS 16 Property, plant and equipment Pdf
Illustrative examples: IAS 16 has no illustrative examples
IAS 19
Standard: Download IAS 19 Employee benefits Pdf
Illustrative examples: IAS 19 has no illustrative examples
IAS 20
Standard: Download IAS 20 Accounting for government grants and disclosure of government assistance Pdf
Illustrative examples: IAS 20 has no illustrative examples
IAS 21
Standard: Download IAS 21 Effects of changes in foreign exchange rates Pdf
Illustrative examples: IAS 21 has no illustrative examples
IAS 23
Standard: Download IAS 23 Borrowing costs Pdf
Illustrative examples: IAS 23 has no illustrative examples
IAS 24
Standard: Download IAS 24 Related party disclosures Pdf
Illustrative examples: Link to Illustrative examples on IAS 24 Related party disclosures
IAS 27
Standard: Download IAS 27 Separate financial statements Pdf
Illustrative examples: IAS 27 has no illustrative examples
IAS 28
Standard: Download IAS 28 Investment in associates and joint ventures Pdf
Illustrative examples: IAS 28 has no illustrative examples
IAS 29
Standard: Download IAS 29 Financial reporting in hyperinflationary economies Pdf
Illustrative examples: IAS 29 has no illustrative examples
IAS 32
Standard: Download IAS 32 Financial instruments presentation Pdf
Illustrative examples: Link to Illustrative examples on IAS 32 Financial instruments presentation
IAS 33
Standard: Download IAS 33 Earnings per share Pdf
Illustrative examples: Link to Illustrative examples on IAS 33 Earnings per share
IAS 34
Standard: Download IAS 34 Interim financial reporting Pdf
Illustrative examples: Link to Illustrative examples on IAS 34 Interim financial reporting
IAS 36
Standard: Download IAS 36 Impairment of assets Pdf
Illustrative examples: Link to Illustrative examples on IAS 36 Impairment of assets
IAS 37
Standard: Download IAS 37 Provisions, contingent liabilities and contingent assets Pdf
Illustrative examples: Link to Illustrative examples on IAS 37 Provisions, contingent liabilities and contingent asset
IAS 38
Standard: Download IAS 38 Intangible assets Pdf
Illustrative examples: Link to Illustrative examples on IAS 38 Intangible assets
IAS 39
Still in use for Insurance companies that deferred transition to IFRS 9 until 2023.
Standard: Download IAS 39 Financial instruments: Recognition and measurement Pdf
Illustrative examples: Link to Illustrative examples on IAS 39 Financial instruments: Recognition and measurement
IAS 40
Standard: Download IAS 40 Investment property Pdf
Illustrative examples: IAS 40 has no illustrative examples
IAS 41
Standard: Download IAS 41 Agriculture Pdf
Illustrative examples: Link to Illustrative examples on IAS 41 Agriculture
Bonus section:
Source: PwC
IFRS 19
Standard: Download IFRS 19 Subsidiaries without Public Accountability: Disclosures Pdf
Source: Deloitte
IFRS 18
Standard: Access IFRS 18 Presentation and Disclosure in Financial Statements
Source: ISSB
IFRS S1
Standard: Access IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2
Source: IASB
Conceptual framework for financial reporting
Standard: Download the conceptual framework for financial reporting pdf
IFRS for SMEs (latest edition as of 2025)
Standard: Download all the IFRS for SMEs third edition 2025 pdf
Share your experience in the comment section below about learning and understanding IFRS.