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IFRS Summaries & Snapshots

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IFRS Summaries & Snapshots

The IFRS Summaries provide an introduction to each standard in issue and a quick reference source of key requirements. The Snapshots present a useful glance of key provisions, with cross references to the summaries or standards as necessary. This guidance is not a substitute for knowledge of the complete standards.

The links below provide access to a number of summaries and snapshots of select IFRSs and related interpretations. Updates are added periodically.

Selected Summaries and Snapshots

IAS 2 Inventories – Summary

IAS 8 Accounting Policies, changes in Accounting Estimates and Errors – Summary

IAS 10 Events after Reporting Period - Summary

IAS 16 Property, plant and equipment – Summary

IAS 17 Leases – Summary

IAS 18 Revenue – Summary

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance– Summary

IAS 23 Borrowing CostsSummary

IAS 24 Related Party disclosures – Summary

IAS 27 Separate Financial Statements – Summary

IAS 28 Investments in Associates and Joint Ventures – Summary

IAS 33 Earnings per Share – Summary

IAS 36 Impairment of Assets – Summary

IAS 37 Provisions, Contingent liabilities and contingent assets – Summary

IAS 38 Intangible assets – Summary

IAS 40 Investment Property – Summary

IAS 41 Agriculture – Summary

IFRS 5 Non-Current assets held for sale and Discontinued operations – Summary

IFRS 9 Financial Instruments – Summary

IFRS 9 Financial Instruments (excluding Hedge Accounting) – Snapshot

IFRS 9 Financial Instruments (Hedge accounting only) – Snapshot

IFRS 10 Consolidated Financial StatementsSummary

IFRS 10 Consolidated Financial StatementsSnapshot

IFRS 11 Joint ArrangementsSummary

IFRS 11 Joint ArrangementsSnapshot

IFRS 12 Disclosure of Interests in other EntitiesSummary

IFRS 12 Disclosure of Interests in other Entities – Snapshot

IFRS 13 Fair Value Measurement – Summary

IFRS 15 Revenue from contracts with customers – Summary

IFRS 15 Revenue from contracts with customers – Snapshot