International accounting and auditing standards are not binding in individual countries unless those countries' standards-setting bodies choose to make them so. However, the International Accounting Standards Board and International Federation of Accountants work with the standards-setting bodies of many nations, including the U.S., in order to promote the convergence of accounting and auditing standards worldwide. More than 90 countries now require the financial statements of publicly traded companies to be prepared in accordance with the IASB's International Financial Reporting Standards ("IFRSs") (see IFRS use in various countries).
The IASB issues accounting standards in the form of pronouncements called International Financial Reporting Standards ("IFRSs") and Interpretations, both of which are available in the annual print publication International Financial Reporting Standards (2003 - ). Each annual volume contains the standards in effect as of January 1 of the year of issue.
The IFRS Foundation also provides registered users with free access to the PDF and html files of the current year's consolidated IFRS Standards (Part A of the Issued Standards book), the official pronouncements in English as issued by the International Accounting Standards Board. Free access is also available to the latest translations of Standards, excluding the accompanying documents (illustrative examples, implementation guidance and bases for conclusions).
The IASC was the predecessor to the IASB. It issued pronouncements called International Accounting Standards, which are available in the print publication International Accounting Standards (coverage: annual volumes from 1991-2002 contain the standards in effect as of January 1 of the year of issue).
The IFAC issues auditing standards in the form of pronouncements called International Standards on Auditing. These standards are available in the annual publication Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, which is available for download from the IAASB website.