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국제회계기준(IFRS)

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> 회계기준 > 국제회계기준(IFRS)

현재 국제회계기준(IFRS)의 저작권은 국제회계기준위원회재단(IFRSF)이 보유하고 있습니다.
다만 한국회계기준원과 국제회계기준위원회재단과의 계약에 따라, 이용자가 한국 내의 IP주소를 통해 한국회계기준원 홈페이지를 이용하는 경우에는 국제회계기준 영문에 대해 무료로 열람하실 수 있습니다.

한국채택국제회계기준은 국제회계기준에 기초하고 있으나, 제정개정 시점의 차이 등으로 인해, 그 내용이 국제회계기준의 내용과 일치하지 않을 수도 있습니다.

아래 각 문서명을 클릭하시면 각각의 파일을 다운로드 받으실 수 있습니다.


■ IFRSs 2024

International Financial Reporting Standards (IFRSs) Required Standards 2024 통합본 다운로드



■ International Financial Reporting Standards(2023년 이전)

- International Financial Reporting Standards (IFRSs) Bluebook 2023 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2023 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Bluebook 2022 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2022 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Bluebook 2021 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2021 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Bluebook 2020 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2020 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Bluebook 2019 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2019 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Bluebook 2018 통합본 다운로드

- International Financial Reporting Standards (IFRSs) Redbook 2018 통합본 다운로드

- International Financial Reporting Standards (IFRSs) 2017 다운로드

- International Financial Reporting Standards (IFRSs) 2016 다운로드

- International Financial Reporting Standards (IFRSs) 2015 다운로드

- International Financial Reporting Standards (IFRSs) 2014 다운로드
- International Financial Reporting Standards (IFRSs) 2013 다운로드
- International Financial Reporting Standards (IFRSs) 2012 다운로드
- International Financial Reporting Standards (IFRSs) 2011 다운로드
- International Financial Reporting Standards (IFRSs) 2010 다운로드



IASB Editorial Corrections


[2022 Corrections]

  • - Editorial corrections[January 2022]:
    •A minor typographical correction to Appendix C to IFRS 9 Financial Instruments (issued in July 2014) where it sets out the text of paragraph 36(a) of IFRS 7 Financial Instruments: Disclosures. (The same correction is also made to reproductions of IFRS 7 in subsequent IFRS publications.) And a minor typographical correction to the reproduction of IAS 24 Related Party Disclosures in IFRS® Standards—Issued at 1 January 2012 and in subsequent IFRS publications.
  •  

[2021 Corrections]

  • - Editorial corrections[December 2021]:
    •Corrections to: IFRS Practice Statement 2 Making Materiality Judgements (published in September 2017); Reference to the Conceptual Framework (issued in May 2020); and Disclosure of Accounting Policies (issued in February 2021).
  •  

[2020 Corrections]

  • - Editorial corrections[September 2020]:
    •Corrections to a stand-alone Standard (IFRS 17 Insurance Contracts)
    Corrections to the Annotated Issued IFRS® Standards 2020,
    the Issued IFRS® Standards 2020,
    the Annotated Required IFRS® Standards 2020
    and the Required IFRS® Standards 2020
  •  

[2019 Corrections]

  • - Editorial corrections[23 December 2019] :
    •Corrections to stand-alone Standards Corrections to the Annotated Issued IFRS® Standards 2019,
    the Issued IFRS® Standards 2019,
    the Annotated Required IFRS® Standards 2019
    and the Required IFRS® Standards 2019
  •  
  • - Editorial corrections[15 May 2019] :
    •Corrections to the Annotated Issued IFRS® Standards 2019,
    the Issued IFRS® Standards 2019,
    the Annotated Required IFRS® Standards 2019
    and the Required IFRS® Standards 2019
  •  

[2018 Corrections]

  • - Editorial Corrections [posted 11 December 2018] :
    •Corrections to amendments
    Corrections to stand-alone Standards
    Corrections to the Annotated Issued IFRS® Standards 2018, the Issued IFRS® Standards 2018, the Annotated Required IFRS® Standards 2018 and the Required IFRS® Standards 2018
  •  

[2017 Corrections]

  • - Editorial Corrections [posted 26 September 2017]
    •Corrections to consequential amendments
    •Corrections to stand-alone Standards
    •Corrections to 2017 IFRS® Standards (Blue Book), 2017 IFRS® Standards (Red Book) and The Annotated IFRS® Standards January 2017 (Green Book PDF)
  •  

[2016 Corrections]

  • - Editorial correction - [20 September 2016]:
    •Correction to consequential amendments
    •Corrections to stand-alone Standards
    •Corrections to IFRS® (Blue Book), IFRS® (Red Book) and A Guide through IFRS® Standards (Green Book)
  •  
  • - Editorial corrections - [9 March 2016]:
    •Retraction of a previous editorial correction
    •Corrections to stand-alone Standards
    •Corrections to 2015 IFRS (Red Book), A Guide through IFRS 2015 and 2016 IFRS (Blue Book)
    •[Updated 23 March 2016]
  •  

[2015 Corrections]

  • - Editorial corrections - [6 March 2015]:
    •Retraction of a previous editorial correction
    •Corrections to consequential amendments
    •Corrections to stand-alone Standards
    •Corrections to 2014 IFRS (Red Book), A Guide through IFRS 2014 and 2015 IFRS (Blue Book)
  •  

[2014 Corrections]

  • - IASB Editorial Corrections [posted 19 September 2014]:
    •Retraction of a previous editorial correction
    •Corrections to consequential amendments
    •Corrections to stand-alone Standards
    •Corrections to A Guide through IFRS 2013, 2014 IFRS (Blue Book) and 2014 IFRS (Red Book)
  •  

[2013 Corrections]

 

 

 

  • - Blue Book 2013 Errata
    These changes are necessary to correct errors that had been made when compiling the 2013 Blue Book. All of these items relate to the deferral of the effective date of IFRS 9 Financial Instruments to 1 January 2015. You can see all changes in the above document.

 

[2012 Corrections]

 

  • - IASB Editorial corrections and changes [posted 31 July 2012]:
    •IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004)
    •IFRS 7 Financial Instruments: Disclosures (issued August 2005)
    •IFRS 10 Consolidated Financial Statements (issued May 2011)
    •IFRS 11 Joint Arrangements (issued May 2011)
    •IFRS 13 Fair Value Measurement (issued May 2011)
    •IAS 19 Employee Benefits (issued June 2011)
    •IAS 27 Separate Financial Statements (issued May 2011)
    •Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 and IFRS 7) (issued December 2011)
    •Annual Improvements 2009–2011 Cycle (issued May 2012) 

 

  • - IASB Editorial corrections and changes  [posted as at 23 February]:
    •Bound Volume (Red Book) 2011
    •Bound Volume (Education) 2011
    •Bound Volume (Education) 2010
    •Bound Volume (Blue Book) 2012
    •Bound Volume (Blue Book) 2011
    •IFRS 9 Financial Instruments (issued October 2010)
    •IFRS 9 Financial Instruments (issued November 2009)
    •IFRS 10 Consolidated Financial Statements (issued May 2011)
    •IFRS 12 Disclosure of Interests in Other Entities (issued May 2011)
    •IFRS 13 Fair Value Measurement (issued May 2011)
    •IAS 19 Employee Benefits (issued June 2011)
    •Disclosures Transfers of Financial Assets (issued October 2010)
    •Presentation of Items of Other Comprehensive Income (issued June 2011)
    •Mandatory Effective Date of IFRS 9 and Transition Disclosures (issued December 2011)

 

[2011 Corrections]

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