International Financial Reporting Standards (IFRS)

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 1First-time Adoption of International Financial Reporting Standards
IFRS 2Share-based Payment
IFRS 3Business Combinations
IFRS 4Insurance Contracts
IFRS 5Non-current Assets Held for Sale and Discontinue Operations
IFRS 6Exploration and Evaluation of Mineral Resources
IFRS 7Financial Instruments: Disclosures
IFRS 8Operating Segments
IFRS 9Financial Instruments
IFRS 10Consolidated Financial Statements
IFRS 11Joint Arrangements
IFRS 12Disclosure of Interests in Other Entities
IFRS 13Fair Value Measurement
IFRS 14Regulatory Deferral Accounts
IFRS 15Revenue from Contracts with Customers
IFRS 16Leases
IFRS 17Insurance Contracts
IAS 1Presentation of Financial Statements
IAS 2Inventories
IAS 7Statement of Cash Flows
IAS 8Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10Events after the Reporting Period
IAS 11Construction Contracts
IAS 12Income Taxes
IAS 16Property, Plant, and Equipment
IAS 17Leases
IAS 18Revenue
IAS 19Employee Benefits
IAS 20Accounting for Government Grants and Disclosure of Government Assistance
IAS 21The Effects of Changes in Foreign Exchange Rates
IAS 23Borrowing Costs
IAS 24Related Party Disclosures
IAS 26Accounting and Reporting by Retirement Benefit Plans
IAS 27Separate Financial Statements
IAS 28Investments in Associates and Joint Ventures
IAS 29Financial Reporting in Hyperinflationary Economies
IAS 32Financial Instruments: Presentation
IAS 33Earnings per Share
IAS 34Interim Financial Reporting
IAS 36Impairment of Assets
IAS 37Provisions, Contingent Liabilities, and Contingent Assets
IAS 38Intangible Assets
IAS 39Financial Instruments: Recognition and Measurement
IAS 40Investment Property
IAS 41Agriculture

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