International Financial Reporting Standards
The most up-to-date electronic HTML and PDF versions of all International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs), Interpretations (IFRICs/SICs) and IASB-issued supporting documents-application guidance, illustrative examples, implementation guidance, bases for conclusions and all appendices (in English); Financial Reporting eIFRS Link (not freely available elsewhere):
- The IFRS Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to IFRSs, the Due Process Handbooks for the IASB and the IFRS Interpretations Committee, a Glossary and Index;
- Online previews of Near-final drafts of forthcoming standards and interpretations (English only)
- A powerful 'Search Standards' function that offers fully hyperlinked standards and allows searching of eIFRSs by issue date and more;
- IFRS Foundation Education material including Summaries and User Guides through the official text of each IFRS and IAS with extensive hyperlinked cross-references and annotations, including relevant IFRIC agenda items (in English).
- Access to download IFRS for SMEs directly, without the need to register on the IASB website for this framework.
- INSIGHT, IFRIC Update and IASB Update newsletters.
- Electronic versions of all IFRSs, IASs dating back to 1975 in English.
- The latest versions of translated IFRSs/IASs available online in Acrobat PDF format, in various languages: currently Dutch, French, German, Greek, Italian, Russian, Slovak and Spanish with others to follow, which are regularly updated during the year (HTML versions will be available soon).
The IFRS Foundation also provides official unaccompanied IFRSs on the IASB website, without the need to be an IFRS subscriber. These do not include the basis for conclusions, application guidance, illustrative examples, etc.
The South African Statements of Generally Accepted Accounting Practices (GAAP), as approved by the Accounting Practices Board (APB), and the AC 500- series, should be downloaded from the SAICA Handbook.
International Standards on Auditing and Quality Control, the Constitution and By-Laws, Circulars, Exposure Drafts and the Public Sector - Accounting Standards Board's pronouncements can also be accessed via the SAICA Handbook.
To access this service click on the eIFRS link below. Please note that you need to be logged into the SAICA Website in order to view the link.
This service is available to SAICA members only.