Research Guides: Accounting: International Accounting

International Accounting Standards - IFRS & IAS

Checkpoint has full text of IASB standards (IFRS & IAS), interpretations, implementation guidance, exposure drafts, discussion papers, etc.
Not obvious how to find in Checkpoint - see instructions below.

Checkpoint Accounting, Auditing, & Finance (with GASB & IASB) This link opens in a new window
Steps to find IASB standards:
1.) Use Table of Contents link black bar near top

2.) Then follow this path:
  Accounting, Audit & Corporate Finance Library
   Standards and Regulations
    IASB

Search instructions:
1. Change PRACTICE AREA: to Accting, Audit, & Corp Finance
- - using pulldown menu in left column

2. Use boxes to choose sources for search.
Access Tips: IASB can be used by only 2 users at a time. If you don't get in, try later.

Access the unaccompanied IFRSs
At the IASB web site, you can register to access a limited version of IFRS (without implementation guidance and the basis for conclusions). Checkpoint subscription (link above) provides the full standards.
Free with registration

Web sites

Ernst & Young Global
The Ernst & Young site for a particular country or region often offers documents relating to accounting standards in that country. Sometimes an entire book, such as Doing Business in Poland, is available for download.
Tip: Near the top right corner there is a link to Select a Country/Region.
IAS Plus Deloitte
This site by the accounting firm Deloitte Touche Tomatsu provides a wealth of information on international accounting standards, including accounting standards information by country, model IFRS financial statements, comparisons of IFRS and national GAAPs, and updates on accounting standards for various countries.
IFRS info on Ernst & Young
At this site Ernst & Young provides free news, reports, tools, and webcasts on IFRS issues.

International Standards Boards

International Accounting Standards Board - IASB
The IASB sets international accounting standards and publishes discussion documents on international accounting issues. The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC), which operated from 1973 until 2001. The Web site offers information on the history and activities of the IASB. Also, full text of exposure drafts and discussion papers.
International Auditing and Assurance Standards Board - IAASB
"The IAASB develops auditing and assurance standards, other pronouncements, and guidance for use by professional accountants." There are numerous standards and guidance documents available for download from the site.
International Public Sector Accounting Standards Board - IPSASB
"The International Public Sector Accounting Standards Board (IPSASB) (formerly the Public Sector Committee (PSC)) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve." Handbook of International Public Sector Accounting Pronouncements and other pubs may be dowloaded free from IFAC site.
International Accounting Education Standards Board - IAESB
IAESB develops guidance to improve the standards of accountancy education around the world, including standards for accreditation and continuing professional education. They issue International Education Standards (IESs) & International Education Practice Statements (IEPSs). Handbooks and other standards can be downloaded free from the site.
International Ethics Standards Board for Accountants - IESBA
IESBA develops ethical standards and guidance for use by professional accountants. Handbook of the Code of Ethics for Professional Accountants can be downloaded from the IFAC site.

International Bodies

International Federation of Accountants - IFAC
"As the global organization for the accountancy profession, IFAC is committed to protecting the public interest by developing high-quality international standards, promoting strong ethical values, encouraging quality practice, and supporting the development of all sectors of the profession around the world."
National Accounting Bodies
Member bodies and associates listed by country on the IFAC site.

eBooks

International Financial Reporting Standards: A Practical Guide (2011)
Publication Date: 2011
This World Bank publication "gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard."
IFRS and US GAAP: a Comprehensive Comparison by Steve Shamrock
Publication Date: 2012
International Trends in Financial Reporting under IFRS by Abbas A. Mirza
Publication Date: 2012
International Classification of Financial Reporting 3e by Chris Nobes
Publication Date: 2014
Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today's international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards.

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Print Reference Books
@ EMU Library

IFRS Financial Statements: Best Practices in Presentation and Disclosure
Call Number: 2012/2013, EMU, HF5681.B2 I37, Reference Collection - 1st Level North
In Print Form at the library.
Former title: IFRS Accounting Trends & Techniques
International Financial Reporting Standards Desk Reference
Call Number: REF HF 5681. B2 H847 2005
Publication Date: 2005
Info on each IAS standard, including problem and purpose, scope, exclusions, main requirements, main disclosures, and examples of related national standards. Also a dictionary, common acronyms, & accounting standards bodies by country. Intro chapters provide an overview of development of intl accounting standards.
TRANSACC - Transnational Accounting
Call Number: REF HF 5626 .T72 2001
Guide to accounting standards in 21 countries and entities. Paper supplement to 3 vol set includes multi-language translations of accounting terms.
CIMA Official Terminology
Call Number: REF HF 5621 .C56x 2005
Chartered Institute of Management Accountants (CIMA) is a professional organization for accountants in the UK and other countries such as Australia, Ireland, Malaysia, South Africa, Sri Lanka, etc. Book provides official CIMA definitions of accounting terms & numerous charts and tables.

Accounting