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PKF International

A global family of legally independent firms

IFRS Summaries & Snapshots

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 Costs – Summary

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 Statements – Summary

IFRS 10 Consolidated Financial Statements – Snapshot

IFRS 11 Joint Arrangements – Summary

IFRS 11 Joint Arrangements – Snapshot

IFRS 12 Disclosure of Interests in other Entities – Summary

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


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