IFRS® STANDARDS

Accessing IFRS Standards for Financial Accounting and Reporting and Foundations of Accounting
in 2018
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Candidates enrolled in Financial Accounting and Reporting and Foundations of Accounting, are advised
that there are some references to relevant International Financial Reporting Standards (IFRSs) which are
accessible from the International Financial Reporting Standards website (www.ifrs.org).

Access to the unaccompanied IFRSs, excluding the basis for conclusions and implementation guidance, is
provided for registered users at no cost. The following steps apply:
• Access www.ifrs.org.
• Point the cursor to the ‘Issued Standards’ tab and select ‘List of IFRS Standards’ from the drop-down menu
(see Figure 1).
• Select any Standard and you will be prompted to login or register to access the unaccompanied Standards.
• Select ‘Register’ and follow the prompts – a ‘Basic’ level of registration is all that is required (Figure 2).

Figure 1 Figure 2
The IFRSs will provide a good support to the study of accounting and more specifically to the technical content in the
Foundation Study Guides or other resources.
From the IFRS website, candidates may also purchase additional materials from the ‘IFRS shop’, including
the International Financial Reporting Standards in bound volume. The store may be accessed through the
‘Services’ tab.

Another alternative is to access your local jurisdiction’s accounting standard setter’s website for access to
the standards. Please note that different jurisdictions adopt the IFRSs in slightly different ways and degrees
ranging from full adoption to partial adoption. Other jurisdictions may not have even commenced with the
adoption of IFRSs. It is, therefore, possible and probable that the required IFRSs referred to in the Study
guides may not be available from your local standard setter. Consequently, candidates must be aware of
the differences that may exist between the local accounting standards and the IFRSs. CPA Australia
recognises that this is important knowledge for professional accountants operating in a global environment.

Note:
The unaccompanied IFRSs refer to the main sections of the IFRS. The basis for conclusions and
implementation guidance accompany an IFRS and are not necessarily included in some publications. The
IFRS bound volume publication from the IASB is complete with the appendices including the basis for
conclusions.

Candidates may be able to purchase or order the publication from their local academic / university
bookstores in addition to purchasing online as set out above. For registered users who reside in some
countries classified as ‘low income’ or ‘middle income’, there are discounts provided. Please refer to the
IFRS’ website (www.ifrs.org.) for more information.