IAS/IFRS

International Financial Reporting Standards (IFRS)

International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardized way of describing the company’s financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities listed on a public stock exchange.

IFRS has replaced many different national accounting standards around the world but has not replaced the separate accounting standards in the United States where US GAAP is applied.

International Accounting Standards (IAS)

International Accounting Standards (IAS) are older accounting standards issued by the International Accounting Standards Board (IASB), an independent international standard-setting body based in London. The IAS was replaced in 2001 by International Financial Reporting Standards (IFRS).

List of IFRS

1. IFRS 1 Adoption of International Financial Reporting Standards - (Issued in 2008)  Read more

2. IFRS 2 Share-based Payment - (Issued in 2004)  Read more

3. IFRS 3 Business Combinations - (Issued in 2008)  Read more

4. IFRS 4 Insurance Contracts - (Issued in 2004)  Read more

5. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - (Issued in 2004)  Read more

6. IFRS 6 Exploration for and Evaluation of Mineral Resources - (Issued in 2004)  Read more

7. IFRS 7 Financial Instruments: Disclosures - (Issued in 2005)  Read more

8. IFRS 8 Operating Segments - (Issued in 2006)  Read more

9. IFRS 9 Financial Instruments - (Issued in 2014)  Read more

10. IFRS 10 Consolidated Financial Statements - (Issued in 2011)  Read more

11. IFRS 11 Joint Arrangements - (Issued in 2011)  Read more

12. IFRS 12 Disclosure of Interests in Other Entities - (Issued in 2011)  Read more

13. IFRS 13 Fair Value Measurement - (Issued in 2011)  Read more

14. IFRS 14 Regulatory Deferral Accounts - (Issued in 2014)  Read more

15. IFRS 15 Revenue from Contracts with Customers - (Issued in 2014)  Read more

16. IFRS 16 Leases - (Issued in 2016)  Read more

17. IFRS 17 Insurance Contracts - (Issued in 2017)  Read more

List of IAS

1. IAS 1 Presentation of Financial Statements - (Issued in 2007)  Read more

2. IAS 2 Inventories - (Issued in 2005)  Read more

3. IAS 3 Consolidated Financial Statements - (Issued in 1976)  Read more

4. IAS 4 Depreciation Accounting - (Issued in 1999)  Read more

5. IAS 5 Information to Be Disclosed in Financial Statements - (Issued in 1976)  Read more

6. IAS 6 Accounting Responses to Changing Prices - (Issued in 2003)  Read more

7. IAS 7 Statement of Cash Flows - (Issued in 1992)  Read more

8. IAS 8 Accounting Policies, Changes in Estimates and Errors - (Issued in 2003)  Read more

9. IAS 9 Accounting for Research and Development Activities - (Issued in 1999)  Read more

10. IAS 10 Events After the Reporting Period - (Issued in 2003)  Read more

11. IAS 11 Construction Contracts - (Issued in 1993)  Read more

12. IAS 12 Income Taxes - (Issued in 1996)  Read more

13. IAS 13 Presentation of Current Assets and Current Liabilities - (Issued in 1998)  Read more

14. IAS 14 Segment Reporting - (Issued in 1997)  Read more

15. IAS 15 Information Reflecting the Effects of Changing Prices - (Issued in 2003)  Read more

16. IAS 16 Property, Plant and Equipment - (Issued in 2003)  Read more

17. IAS 17 Leases - (Issued in 2019)  Read more

18. IAS 18 Revenue - (Issued in 1993)  Read more

19. IAS 19 Employee Benefits (1998) - (Issued in 1998)  Read more

20. IAS 19 Employee Benefits (2011) - (Issued in 2011)  Read more

21. IAS 20 Accounting for Government Grants  - (Issued in 1983)  Read more

22. IAS 21 The Effects of Changes in Foreign Exchange Rates - (Issued in 2003)  Read more

23. IAS 22 Business Combinations - (Issued in 1998)  Read more

24. IAS 23 Borrowing Costs - (Issued in 2007)  Read more

25. IAS 24 Related Party Disclosures - (Issued in 2009)  Read more

26. IAS 25 Accounting for Investments - (Issued in 2001)  Read more

27. IAS 26 Accounting and Reporting by Retirement Benefit Plans - (Issued in 1987)  Read more

28. IAS 27 Separate Financial Statements (2011) - (Issued in 2011)  Read more

29. IAS 27 Consolidated and Separate Financial Statements - (Issued in 2003)  Read more

30. IAS 28 Investments in Associates and Joint Ventures (2011) - (Issued in 2011)  Read more

31. IAS 28 Investments in Associates - (Issued in 2003)  Read more

32. IAS 29 Financial Reporting in Hyperinflationary Economies - (Issued in 1989)  Read more

33. IAS 30 Disclosures in FS of Banks and Similar Financial Institutions - (Issued in 1990)  Read more

34. IAS 31 Interests In Joint Ventures - (Issued in 2003)  Read more

35. IAS 32 Financial Instruments: Presentation - (Issued in 2003)  Read more

36. IAS 33 Earnings Per Share - (Issued in 2003)  Read more

37. IAS 34 Interim Financial Reporting - (Issued in 1998)  Read more

38. IAS 35 Discontinuing Operations - (Issued in 1998)  Read more

39. IAS 36 Impairment of Assets - (Issued in 2004)  Read more

40. IAS 37 Provisions, Contingent Liabilities and Contingent Assets - (Issued in 1998)  Read more

41. IAS 38 Intangible Assets - (Issued in 2004)  Read more

42. IAS 39 Financial Instruments: Recognition and Measurement - (Issued in 2003)  Read more

43. IAS 40 Investment Property - (Issued in 2003)  Read more

44. IAS 41 Agriculture - (Issued in 2001)  Read more