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The link below will direct you to a specific page within the International Accounting Standards Board (IASB) website. This page contains a list of all the standards currently in effect. Please note the list does not include the guidance issued by the International Financial Reporting Interpretations Committee (IFRIC), or its predecessor, the Standing Interpretations Committee (SIC). You can access a technical summary of the Framework and each standard by clicking on the title. The list of standards includes either IFRS or IAS in the title. The identifier IAS indicates a standard first developed by the IASB's predecessor, however these standards are still effective with the same level of authority as the standards with the identifier IFRS. IASB's IFRS Summaries Active Projects: IASB Work Plan IFRIC Projects |