IFRS Summaries & Snapshots Disclosure checklist Useful links Disclaimer
The IFRS Summaries provide an introduction to each standard in issue and a quick reference source of key requirements. The Snapshots present a useful glance of key provisions, with cross references to the summaries or standards as necessary. This guidance is not a substitute for knowledge of the complete standards.
The 2010 link below provide access to summaries of all IFRSs and related interpretations effective for years commencing 1 January 2010. Selected updates and new summaries for standards issued since then are included in the 2013 link, together with a selection of snapshots. Updates are added periodically.
2013 Selective Updates and Snapshots