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Overview of International Financial Reporting Standards

International Financial Reporting Standards (IFRSs) are standards and Interpretations adopted by the International Accounting Standards Board (IASB).  They comprise:

(a) International Financial Reporting Standards (IFRSs) issued by the IASB

 

(b) International Accounting Standards (IASs) originally issued by the former International Accounting Standards Committee (1973-March 2001) and subsequently adopted and in many cases amended by the IASB

 

(c) Interpretations originated by the International Financial Reporting Interpretations Committee or the former Standing Interpretations Committee.

In April 2001 the IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.