Access to Unaccompanied IFRS® Standards

The Canadian Accounting Standards Board (AcSB) provides free access to the consolidated unaccompanied IFRS® Standards (i.e., the core standards without implementation guidance and the basis for conclusions), in English and French.

All rights, including copyright, to the content of this web page are owned or controlled by the IFRS Foundation.

IFRS Standards as issued by the International Accounting Standards Board at January 1, 2013

Includes IFRS Standards with a later effective date but not the IFRS Standards they will replace. 
 

  The Conceptual Framework for Financial Reporting
   
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
       
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
   
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 12 Service Concession Arrangements
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
   
SIC 7 Introduction of the Euro
SIC 10 Government Assistance — No Specific Relation to Operating Activities
SIC 15 Operating Leases — Incentives
SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders
SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC 29 Service Concession Arrangements: Disclosures
SIC 31 Revenue — Barter Transactions Involving Advertising Services
SIC 32 Intangible Assets — Web Site Costs

IFRS Standards as included in Part I of the CPA Canada Handbook – Accounting

The AcSB incorporates IFRS Standards into Part I of the Handbook, as issued by the International Accounting Standards Board (IASB). Part I include IFRS Standards that are in effect for annual periods beginning on January 1st of each year, and amendments, revisions and new IFRS Standards issued but not yet effective.

Access to IFRS Standards included in Part I of the Handbook is available through the CPAstore.

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