Access to Unaccompanied International Financial Reporting Standards (IFRSs)

The Canadian Accounting Standards Board (AcSB) provides free access to the consolidated unaccompanied IFRSs (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.

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

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

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

IFRSs as included in Part I of the CICA Handbook – Accounting

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

Access to IFRSs included in Part I of the Handbook is available through the CAstore.

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