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.
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Checkpoint Accounting, Auditing, & Finance (with GASB & IASB) This link opens in a new windowSteps 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.
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Access the unaccompanied IFRSsAt 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
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Ernst & Young GlobalThe 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 DeloitteThis 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.
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IFRS info on Ernst & YoungAt this site Ernst & Young provides free news, reports, tools, and webcasts on IFRS issues.
International Standards Boards
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International Accounting Standards Board - IASBThe 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.
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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.
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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.
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International Accounting Education Standards Board - IAESBIAESB 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.
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International Ethics Standards Board for Accountants - IESBAIESBA 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
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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."
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National Accounting BodiesMember bodies and associates listed by country on the IFAC site.
eBooks
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International Financial Reporting Standards: A Practical Guide (2011)
Publication Date: 2011This 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
Publication Date: 2012 -
International Trends in Financial Reporting under IFRS
by
Publication Date: 2012 -
International Classification of Financial Reporting 3e
by
Publication Date: 2014Revised 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.
Get Research Help
Print Reference Books @ EMU Library, 3rd floor collection
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IFRS Financial Statements: Best Practices in Presentation and Disclosure
Publication Date: 2012/2013In Print Form at the library.
Former title: IFRS Accounting Trends & Techniques -
International Financial Reporting Standards Desk Reference
Publication Date: 2005Info 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
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
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.
