Toutes les normes comptables internationales applicables dans l'Union Européenne traduites en français et conformes aux textes parus au Journal Officiel de l'Union Européenne.
Textes à jour au 16 février 2012, (dernière modification IFRS 7 - 22/11/2011 - source EFRAG).

Note :
La dernière version consolidée officielle des textes remonte au 3 novembre 2008 (RÈGLEMENT (CE) No 1126/2008 DE LA COMMISSION du 3 novembre 2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) no 1606/2002 du Parlement européen et du Conseil).
Les textes présentés sont dans une version consolidée non officielle qui reprend les modifications ultérieures suivantes :
- Amendments to IFRS 7 Financial Instruments: Disclosures Transfers of Financial Assets 22 November 2011
- Improvements to IFRSs (Issued by IASB in May 2010) 18 February 2011
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 23 July 2010
- Revised IAS 24 Related Party Disclosures 19 July 2010
- Amendment to IFRIC 14 Prepayments of a Minimum Funding Requirement 19 July 2010
- Amendments to IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 June 2010
- Amendments to IFRS 1 Additional Exemptions for First-time Adopters 23 June 2010
- Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions 23 March 2010
- Improvements to IFRSs (Issued by IASB in April 2009) 23 March 2010
- Amendment to IAS 32 Financial Instruments: Presentation: Classification of Rights Issues 23 December 2009
- Amendments to IFRIC 9 and IAS 39 Embedded Derivatives 30 November 2009
- IFRIC 18 Transfers of Assets from Customers 27 November 2009
- Amendment to IFRS 7 Improving Disclosures about Financial Instruments 27 November 2009
- IFRIC 17 Distributions of Non-Cash Assets to Owners 26 November 2009
- Revised IFRS 1 First Time Adoption of IFRS 25 November 2009
- Amendment to IAS 39 Financial Instruments: Recognition and Measurement: Eligible Hedged Items 15 September 2009
- Amendment to IAS 39 Reclassification of Financial Assets: Effective Date and Transition 9 September 2009
- IFRIC 15 Agreements for the Construction of Real Estate 22 July 2009
- Revised IFRS 3 Business Combinations 3 June 2009
- Amendments to IAS 27 Consolidated and Separate Financial Statements 3 June 2009
- IFRIC 16 Hedges of a Net Investment in A Foreign Operation 4 June 2009
- IFRIC 12 Service Concession Arrangements 25 Mars 2009
- Improvements to IFRSs (issued by the IASB in May 2008) 23 January 2009
- Amendments to IFRS 1 and IAS 27 Cost of an Investment in a Subsidiary, Jointly-Controlled Entity or Associate 23 January 2009
- Amendments to IAS 32 and IAS 1 Puttable Financial Instruments and Obligations Arising on Liquidation 21 January 2009
- Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation 17 December 2008
- IFRIC 14 IAS 19 The Limit of a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 16 December 2008
- IFRIC 13 Customer Loyalty Programmes 16 December 2008
- Amendment to IFRS 2 Share-Based Payment: Vesting Conditions and Cancellations 16 December 2008
- Amendment to IAS 23 Borrowing Costs 16 December 2008

L'utilisateur est invité à vérifier la législation qui lui est applicable.

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