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Where is a easy to use site to find IFRS Standards, interpretations, etc?

Kyle Breen's Profile

Thanks for the help in advance. Where is a good, easy to use site to find IFRS Standards with interpretations? Maybe with some examples as well? I'm coming from GAAP which was far easier to find resources for. Every website I am looking at shows a ton of information on the progress of IFRS, or meetings, etc. I'm just looking for real meat and potatoes where I can understand some of the standards a little better. Thanks for the help in advance. Kyle


(Agent, JKS Solutions, Inc.) |

IFRS is not one standard. It depends on what country you are dealing with that determines which set of national standards to refer to.

Contact your company's CPA firm since they probably audit you and will be able to best advise you.

If that option is not available to you, then contract your company's Accounting Manager in charge of External Reporting and they will direct you to your company's internal resources and be able to help you obtain answers to your questions.

Topic Expert
Sunil Thukral
Title: Controller/Technical Accounting Advisory..
Company: Consultant
(Controller/Technical Accounting Advisory/ SEC Reporting, Consultant) |

Hi Kyle,

There are quite a few resources there. You can review the following link as it provides a lot of e-learning modules relating to IFRS:

Kyle Breen
Title: Senior Financial Analyst
Company: CHEP
LinkedIn Profile
(Senior Financial Analyst, CHEP) |


This is exactly what I was looking for.



Topic Expert
Lee Andrews
Title: P/T CFO, Business Consultant
Company: Pacific Bag, Inc./Other Clients
(P/T CFO, Business Consultant, Pacific Bag, Inc./Other Clients) |

I have a different read on the question than Valerie gave in her answer. IFRS is indeed one standard (or a list of established standards by topic), and the whole point of IFRS is to codify accounting rules consistently for, eventually, all countries.

The main issue these days is that all those countries who are considering it are at different points in agreement with IFRS rules and the implementation dates. For example, all European Union and South African public companies have been required to report under IFRS since 2005. Canada has required it for public companies since 2011. The USA and Japan are still dragging and IFRS is not yet required. (Sounds like the endless lease accounting debate?).

IFRS has issued 13 standards, and the IFRS umbrella also includes about 28 surviving standards from the predecessor IAS, plus IFRICS and SIC's. Over 100 countries currently require or permit IFRS accounting.

So as long as you are specifically referencing "IFRS", it does not/should not depend on which country you are dealing with. When Valerie references national standards depending on which country, then one is not referring to IFRS, just to the "old or existing" national local standards. IFRS is IFRS . . .


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