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Basic Browse

How to navigate to a standard?

User wishes to look at IFRS 3 as it stood at 1 January 2013, ie. 2013 Blue Book version -

  1. Select Blue Book 2013 from menu on the left
  2. Select IFRS from the Table of Contents (TOC) displayed
  3. Select IFRS 3
  4. View all component parts of IFRS 3
  5. Click selection
  6. Document opens in the right hand document window
  7. The document selected remains highlighted in red on the TOC

User now wishes to look at the 2014 version, ie. IFRS 3 as in effect on 1 January 2014 -

  1. Select the 2014 Blue Book from the menu
  2. Select IFRS from the TOC
  3. Select IFRS 3 from the list

Other Browse Features

Each standard acts as a hub for grouping together information relevant to that standard.

Related Documents -

  1. Click on ‘Related documents’  on the TOC for any standard
  2. View list of standards, interpretations, consultation documents and news items related to that standard
  3. Select item
  4. Click ‘Return to search results’ button to go back to the Related Documents list or click on another item from the TOC

Standards Version Comparison -

  1. Click on ‘Version comparison’ on the TOC for any standard
  2. View the Version comparison results page showing options to view at a glance the differences between the current year and previous year versions of a standard, and the current year and following year versions
  3. Click on any item from the list to view the differences marked up as

  • When the user has finished viewing a compared document either return to the comparison results list via ‘Back to previous page’ button or select another item from the TOC or the menu

  • All the various components of the standard can be compared  – the introduction, the standard itself, the basis for conclusions, appendices

NB: where a current to previous year or a current to next year comparison is not listed it is because the comparison engine has detected no changes at all

NB: if the user elects to do a comparison of a standard based on last year’s Blue Book only one comparison is available – current year to last year


Constructing a search -

  1. In the search box on the top banner start typing a search
  2. An auto complete list of suggested terms will pop up as you type, select from this list or continue typing
  3. Selecting from this list will automatically put the term in double quote marks as an exact phrase search. The user should insert double quote marks if they want their search to be a phrase search
  4. Click search
  5. Search results list will appear in the document display window along with a set of search filters where the TOC would normally be displayed
  • The dropdown in the search box offers the user option as to which language to use for their search. The default is set to English
  • The search engine supports searching in native languages

Tip: If you're looking for a specific document, you may find it's faster to use browse

Search results list –

  • The search results list will list all documents completed for the search
  • Initially the default search range is the last two years, the filter ‘Earlier Years’ also states  how many additional documents there are should the user wish to include them either in total or selectively by year
  • The search results list will display the headline of the item, the collection it came from eg.             along with some brief context from the retrieved item with search terms highlighted
  • The user is also able to specify the sort order. The two options are 1. By Relevance 2. By Standard. Clicking on these buttons will resort the search results list

  • Clicking an item for the search results list will display the item in the document display window
  • The documents location will be displayed in the TOC
  • To return to the search results list click the ‘Return to search results’ button

Tip: When scrolling through a document use the ‘Home’ button on the keyboard to navigate back to the top of the document

Search filters and refine search – Search Within Results

  • To refine a search enter an additional term in the ‘Search Within Results’ box and click Search. In this example the user has added the term disclosures to the original search fair value

  • Search results list will now narrow to the original search term plus the amended term
  • The user can exclude the amended term by checking the button to the right of the term
  • The user can add any number of amended terms to continue to refine the search results list

Search filters and refine search - Filter by Year

  • To amend the default search (most recent two years) the user can either check the button next to either of the default years to exclude that year and so narrow the search to a specific year or expand the search to include earlier years by clicking the ‘Show Earlier Years’ dropdown and selecting a year

Tip: To include all earlier years and the default most recent two years in the search check the button to the right of ‘Earlier Years’

Search filters and refine search - Filter by Collection

  • Click on the Collection to filter the default search to only those items from the collection chosen
  • Click on the button to the right of the collection name to remove the filter

Search filters and refine search - Filter by Document Type

  • Click on the Document Type to  filter the default search to only those items from the Document Type chosen
  • Click on the button to the right of the Document Type name to remove the filter

Search filters and refine search - Reset Filters

  • Clicking the ‘Reset Filters’ button clears all filters applied, whilst retaining the original search and any amended search terms


  • The user can use the breadcrumb trail to navigate back to previous points in the navigational hierarchy by clicking on any of the elements in the breadcrumb

PDF Viewer

  • To optimise and tailor the display of a PDF document in the display window use the Adobe Reader toolbar that is displayed when the user positions the cursor at the foot of the document display window

  • To increase or decrease the document size use the minus and plus buttons on the toolbar
  • To move the document left or right to reposition in the document window  use the horizontal scroll bar at the foot of the document display window

Documents or Pages Opening in New Tabs

  • Some documents or pages will open up a new tab on the user’s browser eg. ‘IASB Updates’ from the menu
  • When this happens the user can view the page or document in the new tab and then close the tab when ready to return to the previous location in eIFRS or simply toggle between the tabs

Green Book Links

  • The cross-references and text of footnotes inserted by the IFRS Foundation education staff are presented within square brackets in green italics. They do not form part of the IFRSs and have not been approved by the IASB
  • For accessibility the red document links have been underlined, whereas the green links are italicised