The following list links to a brief summary of the individual International Accounting Standard currently in force or issued recently and not yet effective. Where an IAS has been superseded by a subsequent International Accounting Standard, it is not listed.
The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete
Copyright 2014 All rights reserved to the ICAI. No part of the contents available in any ICAI publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the Institute.