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IFRS | IAS


International Accounting Standards (IASs):

  1. IAS 1 Presentation of Financial Statements
  2. IAS 2  Inventories
  3. IAS 7 Statement of Cash Flow
  4. IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors
  5. IAS 10 Events after the Reporting Period
  6. IAS 12 Income Taxes
  7. IAS 16  Property, Plant and Equipment
  8. IAS 19 Employee Benefits
  9. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  10. IAS 21 The Effects of Changes in Foreign Exchange Rates
  11. IAS 23 Borrowing Costs
  12. IAS 24 Related Party Disclosure
  13. IAS 26 Accounting and Reporting by Retirement Benefit Plans
  14. IAS 27  Separate Financial Statements
  15. IAS 28 Investments in Associates and Joint Ventures
  16. IAS 29 Financial Reporting in Hyperinflationary Economies
  17. IAS 32 Financial Instruments: Presentation
  18. IAS 33 Earnings per Share
  19. IAS 34 Interim Financial Reporting
  20. IAS 36 Impairment of Assets
  21. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  22. IAS 38 Intangible Assets
  23. IAS 39  Financial Instruments: Recognition and Measurement
  24. IAS 40 Investment Property
  25. IAS 41  Agriculture

International Financial Reporting Standard (IFRSs):

  1. IFRS 1  First-time Adoption of International Financial Reporting Standards
  2. IFRS 2 Share-based Payment
  3. IFRS 3 Business Combinations
  4. IFRS 4 Insurance Contracts
  5. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  6. IFRS 6 Exploration for and Evaluation of Mineral Resources
  7. IFRS 7 Financial Instruments: Disclosure
  8. IFRS 8 Operating Segments
  9. IFRS 9  Financial Instruments
  10. IFRS 10 Consolidated Financial Statements
  11. IFRS 11  Joint Arrangements
  12. IFRS 12 Disclosure of Interest in Other Entities
  13. IFRS 13  Fair Value Measurement
  14. IFRS 14 Regulatory Deferral Accounts
  15. IFRS 15 Revenue from Contracts with Customers
  16. IFRS 16 Leases

Framework

Framework

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