List of IFRS
The Standards issued by the IASB are called IFRS. The International Accounting Standards (IAS) were issued by the IASC ( predecessor body of IASB) between 1973 and 2001. Currently both IAS and the IFRS continue to be in force. The list are as below:
Standard No. | Standard Title |
IFRS 1 | First-time Adoption of International Financial Reporting Standards |
IFRS 2 | Share-based Payment |
IFRS 3 | Business Combinations |
IFRS 4 | Insurance Contracts |
IFRS 5 | Non-current Assets Held for Sale and Discontinue Operations |
IFRS 6 | Exploration and Evaluation of Mineral Resources |
IFRS 7 | Financial Instruments: Disclosures |
IFRS 8 | Operating Segments |
IFRS 9 | Financial Instruments |
IFRS 10 | Consolidated Financial Statements |
IFRS 11 | Joint Arrangements |
IFRS 12 | Disclosure of Interests in Other Entities |
IFRS 13 | Fair Value Measurement |
IFRS 14 | Regulatory Deferral Accounts |
IFRS 15 | Revenue from Contracts with Customers |
IFRS 16 | Leases |
IFRS 17 | Insurance Contracts |
IAS 1 | Presentation of Financial Statements |
IAS 2 | Inventories |
IAS 7 | Statement of Cash Flows |
IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors |
IAS 10 | Events after the Reporting Period |
IAS 11 | Construction Contracts |
IAS 12 | Income Taxes |
IAS 16 | Property, Plant, and Equipment |
IAS 17 | Leases |
IAS 18 | Revenue |
IAS 19 | Employee Benefits |
IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
IAS 21 | The Effects of Changes in Foreign Exchange Rates |
IAS 23 | Borrowing Costs |
IAS 24 | Related Party Disclosures |
IAS 26 | Accounting and Reporting by Retirement Benefit Plans |
IAS 27 | Separate Financial Statements |
IAS 28 | Investments in Associates and Joint Ventures |
IAS 29 | Financial Reporting in Hyperinflationary Economies |
IAS 32 | Financial Instruments: Presentation |
IAS 33 | Earnings per Share |
IAS 34 | Interim Financial Reporting |
IAS 36 | Impairment of Assets |
IAS 37 | Provisions, Contingent Liabilities, and Contingent Assets |
IAS 38 | Intangible Assets |
IAS 39 | Financial Instruments: Recognition and Measurement |
IAS 40 | Investment Property |
IAS 41 | Agriculture |