Accounting standards - IFRS Glossary
The International Accounting Standards Board, the independent accounting standard-setter responsible for publishing IFRS, has summaries of the standards at this website.
The Financial Accounting Standards Board governs US GAAP accounting standards and is working to converge standards with the IASB.
ACCA, the world’s largest international accountancy body, has a dedicated IFRS website providing access to a range of flexible resources which enable you to update your skills and knowledge.
The Institute of Chartered Accountants in England and Wales has background information on all aspects of IFRS, guidelines on the transition plus news and views on standard development and enforcement issues.
PricewaterhouseCoopers has an Access IFRS website with articles covering the implications of IAS 39, training and embedding IFRS into your business as usual systems. It also provides some example Interim Financial Statements.
KPMG’s website has a dedicated section with its latest IFRS publications, comment letters and briefing sheets on key issues.
Deloitte’s IFRS publications can be found at the IAS Plus website. There’s also an e-learning section, unofficial summaries of the standards and model IFRS statements and disclosure/compliance checklists.
Ernst & Young’s website has a bi-monthly IFRS newsletter, an index of other IFRS publications and webcasts providing interactive discussions and insights on IFRS developments.
The Committee of European Securities Regulators is an independent organisation established to improve co-ordination of regulators, advise the European Commission on accounting and ensure effective implementation of EU legislation.
The European Financial Reporting Advisory Group is a private sector initiative created by the main parties interested in financial reporting in Europe - the users, the preparers, and the accountancy profession. Its main aim is to give a pro-active contribution to the work of IASB and advise on the technical assessment of IFRS and interpretations for application in Europe.
