The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year's consolidated IFRS® Standards and IFRIC® Interpretations (Part A of the Issued Standards—the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.
Each Standards page also has a high-level and non-technical summary for that Standard.
The full Standards with all accompanying documents are available for IFRS Digital subscribers. The availability of content will be denoted by lock symbols based on your subscription level.
For more information about what is provided for free and why, visit our unaccompanied Standards FAQ page.