Abstract : This document is intended to define the standard reference systems realized by the International Earth Rotation and Reference Systems Service (IERS) and the models and procedures used for this purpose. It is a continuation of the series of documents begun with the Project MERIT (Monitor Earth Rotation and Intercompare the Techniques) Standards (Melbourne et al., 1983) and continued with the IERS Standards (McCarthy, 1989; McCarthy, 1992) and IERS Conventions (McCarthy, 1996; McCarthy and Petit, 2004). The current issue of the IERS Conventions is called the IERS Conventions (2010). The reference systems and procedures of the IERS are based on the resolutions of international scientific unions. The celestial system is based on IAU (International Astronomical Union) Resolution A4 (1991). It was officially initiated and named International Celestial Reference System (ICRS) by IAU Resolution B2 (1997) and its definition was further refined by IAU Resolution B1 (2000) and by IAU Resolution B3 (2009). The terrestrial system is based on IUGG (International Union of Geodesy and Geophysics) Resolution 2 (1991). It was officially endorsed as the International Terrestrial Reference System (ITRS) by IUGG Resolution 2 (2007). The transformation between celestial and terrestrial systems is based on IAU Resolution B1 (2000) and was complemented by IAU Resolutions B1 and B2 (2006). The definition of time coordinates and time transformations, the models for light propagation and the motion of massive bodies are based on IAU Resolution A4 (1991), further refined by IAU Resolution B1 (2000) and IAU Resolution B3 (2006). In some cases, the procedures used by the IERS, and the resulting conventional frames produced by the IERS, do not completely follow these resolutions. These cases are identified in this document and procedures to obtain results consistent with the resolutions are indicated.