Last Updated Tuesday, March 29, 2016 02:01:50 PM

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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, basis 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 SAICA's Financial Reporting Guides as issued by the Accounting Practices Committee (APC) can be downloaded from here.

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 Members 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.


Amendments to IFRSs effective for 2016 year ends

The following IFRS and amendments to IFRSs should be considered by entities when preparing financial statements for years ending on February 2016, June 2016 and December 2016:

Amendments to IFRSs applicable for years ending 28 February 2016 and 30 May 2016

Effective date

Defined Benefit Plans: Employee Contributions – Amendments to IAS 19 – Employee Benefits

Annual periods beginning on or after 1 July 2014

Annual Improvements to IFRSs 2010–2012 Cycle

Annual Improvements to IFRSs 2011–2013 Cycle

A new IFRS and amendments to IFRSs applicable for years ending December 2016

Effective date

Accounting for Acquisitions of Interests in Joint Operations – Amendments to IFRS 11

Annual periods beginning on or after 1 January 2016

IFRS 14 –  Regulatory Deferral Account. IFRS 14 –  Regulatory Deferral Accounts. This IFRS applies only to first-time adopters of IFRS. An entity that already presents IFRS financial statements is not eligible to apply the Standard.

Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38

Agriculture: Bearer Plants: Amendments to IAS 16 and IAS 41

Equity Method in Separate Financial Statements: Amendments to IAS 27

Annual Improvements 2012 – 2014 Cycle

Investment Entities: Applying the Consolidation Exception - Amendments to IFRS 10 and IAS 28

Disclosure Initiative: Amendments to IAS 1

Please note that Sale or Contribution of Assets between an Investor and its Associate or Joint Venture: Amendments to IFRS 10 and IAS 28 have been deferred indefinitely until the research project on the equity method has been concluded.

Access the new IFRS and amendments to IFRSs from eIFRS.


You must be logged in to access eIFRS
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