International Accounting Standards
Summaries of International Accounting Standards
The following list links to a brief summary of the individual International Accounting Standard currently in force or issued recently and not yet effective. Where an IAS has been superseded by a subsequent International Accounting Standard, it is not listed.
The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete
Summaries of International Financial Reporting Standards
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