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