Resources

• Financial Statements using IFRS / IAS

  Examples of annual reports produced under IFRS / IAS.

• First-time Adoption of International Financial Reporting Standards

  Guidance on the first time use of IFRS in the preparation of financial statements.

• IFRS and ISAs Effective Dates

  Details of the IFRS/IAS effective dates.

• IFRS/IAS introduction

  List of IFRS/IAS with links to summary from the IASB. The full text of the IFRS/IAS is available to read on CHARIOT.

• Access to Standards

  Details of where the accounting standards can be found.