IFRS Technical Summaries


Framework Summary

The IASB has a conceptual framework underlying its financial reporting standards and interpretations, the Framework for the Preparation and Presentation of Financial Statements (the Framework). The Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.

IFRS, IAS and Interpretation Summaries:

Please remember that the summaries of IFRSs and IASs only cover highlights and are not a substitute for reading the entire standard. They should not be relied on for preparing financial statements.

The right panel features the most current IFRS Summaries in English and Portuguese.

Editorial corrections

A list of all current editorial corrections that have been made to the standards is available to view and download