Ifrs Red Book Free Download
Katja Gains
The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
Register with us to receive free access to the HMTL and PDF files of the current year's consolidated Issued IFRS Accounting Standards and IFRIC Interpretations (Part A), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, and available translations of Standards.
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This is the official edition of the authoritative pronouncements of the International Accounting Standards Board issued at 31 December 2023. These Accounting Standards include changes that are not yet required at 1 January 2024
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required.
Esta edicin contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2023. Estas Normas de Contabilidad incluyen los cambios que todava no son requeridos a 1 de enero de 2024.
To assess our progress towards the global adoption of IFRS Accounting Standards, we monitor the application of those standards in each jurisdiction. Updates are made on an ongoing basis. Currently we have complete profiles for 168 jurisdictions.
Jurisdictional filing profiles describe how and when IFRS financial statements are made available to investors. The aim of the project is to develop an accurate picture of the filing and access requirements for financial reports made in accordance with IFRS Accounting Standards. This includes information on the extent to which the IFRS Accounting Taxonomy is used in each jurisdiction when structured digital reporting is required, or planned.
The information in these profiles is for general guidance only and may change from time to time. You should not act on the information in the profiles, and you should obtain specific professional advice to before making any decisions or taking any action. If you believe any information is incorrect please contact us.
The purpose of the IFRS Foundation's jurisdiction profiles is to illustrate the extent of implementation of IFRS Accounting Standards across the globe only. The profiles do not reflect the intellectual property licensing status of IFRS Accounting Standards within any given jurisdiction. The IFRS Accounting Standards are protected by copyright and are subject to different licensing arrangements according to jurisdiction. For further information, please contact the licensing team.
Watch the short video on the FSA online proctoring page to see how convenient it is to test from home or work. Be sure to run the system test before you sign in to register for an online proctored exam. Good luck!
Testing for the FSA is offered in three 2-month blocks throughout the year: Jan-Feb, May-Jun, and Sep-Oct. Candidates can schedule an online or in-person exam on any day during these testing blocks. See the FSA website for more information about when registration opens for each testing block. Both the FSA Level I and FSA Level II exams are two-hour exams.
If you need to reschedule your appointment, please do so as soon as possible before your exam. If you need to reschedule within 48 hours of your exam, you will be charged a $60 USD late reseating fee. Your understanding and cooperation are greatly appreciated.
The FSA Credential is a self-study program. Upon scheduling your exam, you will receive an e-mail with a download link for the study guide, which will contain all the study materials needed for your exam.
It is your responsibility to request any special testing accommodations. To request special testing accommodations, contact FSA_Cre...@ifrs.org at least 30 days prior to your desired exam date. If your accommodation(s) are approved, you will be directed to contact our accommodations scheduling team to schedule your exam appointment.
A candidate is only allowed to sit for each level three times, meaning a candidate can take the Level I exam no more than three times and the Level II exam no more than three times. After completing the exam one time, any additional registrations require paying the registration fee again.
Where are resources for preparing XBRL submissions in EDGAR?
The EDGAR Filer Manual provides certain technical requirements for filers to prepare, validate, and submit EDGAR-acceptable electronic filings in XBRL format. The EDGAR Filer Manual is available at Staff in the Division of Economic and Risk Analysis has also provided responses to a number of frequently asked questions about interactive data disclosure, available at
Who can I contact with questions on structuring disclosures using the IFRS Taxonomy?
You may email the Office of Structured Disclosure at Structu...@sec.gov or leave a voice mail at 202-551-5494. You may also sign up to receive announcements by email from the Office of Structured Disclosure as they are posted, at or via RSS feed at If you have questions of an accounting and/or reporting nature please refer to this page on contacting staff for advice. If you have questions related to an EDGAR filing matter please refer to this page on contacting the EDGAR filing team and/or the division that will review the filing. If you have legal questions, you may contact the Office of Chief Counsel in the Division of Corporation Finance online ( _fin_interpretive) or by phone ((202) 551-3500).
Where can I find more information about the IFRS Taxonomy?
The IFRS Taxonomy is issued by the IFRS Foundation. Information regarding the IFRS Taxonomy is available at -standards/ifrs-taxonomy/. The IFRS Foundation periodically publishes versions of the IFRS Taxonomy for public comment.
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