Morning all,

sure that many on here are often searching for more free study resources.

Just found some excellent summaries of all of the current IAS's and IFRS's on the Delloite site.

http://www.iasplus.com/standard/standard.htm

This link would be applicable mainly to people at advanced level studies such as final stages of AAT, IAB level 4 or one of the accountancy paths such as ACCA rather than initial bookkeeping studies.

However, for any that just have an interest in the rules, could I suggest having a read of the following summaries which personally I would regard as the absolute essentials to gain an understanding of the accounts from an accountants perspective.

Note that I've excluded everything to do with group accounts, specialist entities, financial Instruments, group cash flow statements and generally most of the stuff that most practice accountants are never likely to need to use.

IAS1 - Presentation of Financial Statements

IAS2 - Inventories

IAS8 - Accounting Policies, Changes to accounting estimates and errors

IAS10 - Events after the reporting Period

IAS12 - Taxes

IAS16 - Property, Plant and Equipment

IAS17 - Leases

IAS18 - Revenue

IAS23 - Borrowing Costs

IAS36 - Impairment of Assets

IAS37 - Provisions, Contingent Liabilities and Contingent Assets

IAS38 - Intangible Assets

Note that these summaries are just introductions to the standards and cover the essential points. For full versions of the standards you will need to sign up (for free) to the IASB eIFRS service.

Hope that you enjoy the read

Shaun.