 | This page contains links to summaries, analysis, history and resources for: |
| # | Name | Issued |
|---|---|---|
| IFRS 1 | First-time Adoption of International Financial Standards | 2008* |
| IFRS 2 | Share-based Payment | 2004 |
| IFRS 3 | Business Combinations | 2008* |
| IFRS 4 | Insurance Contracts | 2004 |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations | 2004 |
| IFRS 6 | Exploration for and Evaluation of Mineral Assets | 2004 |
| IFRS 7 | Financial Instruments: Disclosures | 2005 |
| IFRS 8 | Operating Segments | 2006 |
| IFRS 9 | Financial Instruments | 2010* |
| IFRS 10 | Consolidated Financial Statements | 2011 |
| IFRS 11 | Joint Arrangements | 2011 |
| IFRS 12 | Disclosure of Interests in Other Entities | 2011 |
| IFRS 13 | Fair Value Measurement | 2011 |
| # | Name | Issued |
|---|---|---|
| IAS 1 | Presentation of Financial Statements | 2007* |
| IAS 2 | Inventories | 2005* |
| IAS 3 | Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 | 1976 |
| IAS 4 | Depreciation Accounting Withdrawn in 1999 | |
| IAS 5 | Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 | 1976 |
| IAS 6 | Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 | |
| IAS 7 | Statement of Cash Flows | 1992 |
| IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | 2003 |
| IAS 9 | Accounting for Research and Development Activities Superseded by IAS 39 effective 1 July 1999 | |
| IAS 10 | Events After the Reporting Period | 2003 |
| IAS 11 | Construction Contracts | 1993 |
| IAS 12 | Income Taxes | 1996* |
| IAS 13 | Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 | |
| IAS 14 | Segment Reporting Superseded by IFRS 8 effective 1 January 2009 | 1997 |
| IAS 15 | Information Reflecting the Effects of Changing Prices Withdrawn December 2003 | 2003 |
| IAS 16 | Property, Plant and Equipment | 2003* |
| IAS 17 | Leases | 2003* |
| IAS 18 | Revenue | 1993* |
| IAS 19 | Employee Benefits Superseded by IAS 19 (2011) effective 1 January 2013 | 1998 |
| IAS 19 | Employee Benefits (2011) | 2011* |
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 1983 |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates | 2003* |
| IAS 22 | Business Combinations Superseded by IFRS 3 effective 31 March 2004 | 1998* |
| IAS 23 | Borrowing Costs | 2007* |
| IAS 24 | Related Party Disclosures | 2009* |
| IAS 25 | Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 | |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans | 1987 |
| IAS 27 | Separate Financial Statements (2011) | 2011 |
| IAS 27 | Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 | 2003 |
| IAS 28 | Investments in Associates and Joint Ventures (2011) | 2011 |
| IAS 28 | Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 | 2003 |
| IAS 29 | Financial Reporting in Hyperinflationary Economies | 1989 |
| IAS 30 | Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 | 1990 |
| IAS 31 | Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 | 2003* |
| IAS 32 | Financial Instruments: Presentation | 2003* |
| IAS 33 | Earnings Per Share | 2003* |
| IAS 34 | Interim Financial Reporting | 1998 |
| IAS 35 | Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 | 1998 |
| IAS 36 | Impairment of Assets | 2004* |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | 1998 |
| IAS 38 | Intangible Assets | 2004* |
| IAS 39 | Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2015 | 2003* |
| IAS 40 | Investment Property | 2003* |
| IAS 41 | Agriculture | 2001 |
| # | Name | Issued |
|---|---|---|
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 |
| IFRIC 2 | Members' Shares in Co-operative Entities and Similar Instruments | 2004 |
| IFRIC 3 | Emission Rights Withdrawn June 2005 | 2004 |
| IFRIC 4 | Determining Whether an Arrangement Contains a Lease | 2004 |
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 |
| IFRIC 6 | Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | 2005 |
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 |
| IFRIC 8 | Scope of IFRS 2 Withdrawn effective 1 January 2010 | 2006 |
| IFRIC 9 | Reassessment of Embedded Derivatives | 2006 |
| IFRIC 10 | Interim Financial Reporting and Impairment | 2006 |
| IFRIC 11 | IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 | 2006 |
| IFRIC 12 | Service Concession Arrangements | 2006 |
| IFRIC 13 | Customer Loyalty Programmes | 2007 |
| IFRIC 14 | IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 |
| IFRIC 15 | Agreements for the Construction of Real Estate | 2008 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 |
| IFRIC 17 | Distributions of Non-cash Assets to Owners | 2008 |
| IFRIC 18 | Transfers of Assets from Customers | 2009 |
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 |
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 |
| # | Name | Issued |
|---|---|---|
| SIC 1 | Consistency – Different Cost Formulas for Inventories Superseded | 1997 |
| SIC 2 | Consistency – Capitalisation of Borrowing Costs Superseded | 1997 |
| SIC 3 | Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded | 1997 |
| SIC 5 | Classification of Financial Instruments - Contingent Settlement Provisions Superseded | 1998 |
| SIC 6 | Costs of Modifying Existing Software Superseded | 1998 |
| SIC 7 | Introduction of the Euro | 1998 |
| SIC 8 | First-Time Application of IASs as the Primary Basis of Accounting Superseded | 1998 |
| SIC 9 | Business Combinations – Classification either as Acquisitions or Unitings of Interests Superseded | 1998 |
| SIC 10 | Government Assistance – No Specific Relation to Operating Activities | 1998 |
| SIC 11 | Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded | 1998 |
| SIC 12 | Consolidation – Special Purpose Entities | 1998 |
| SIC 13 | Jointly Controlled Entities – Non-Monetary Contributions by Venturers | 1998 |
| SIC 14 | Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Superseded | 1998 |
| SIC 15 | Operating Leases – Incentives | 1999 |
| SIC 16 | Share Capital – Reacquired Own Equity Instruments (Treasury Shares) Superseded | 1999 |
| SIC 17 | Equity – Costs of an Equity Transaction Superseded | 2000 |
| SIC 18 | Consistency – Alternative Methods Superseded | 2000 |
| SIC 19 | Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 Superseded | 2000 |
| SIC 20 | Equity Accounting Method – Recognition of Losses Superseded | 2000 |
| SIC 21 | Income Taxes – Recovery of Revalued Non-Depreciable Assets | 2000 |
| SIC 22 | Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Superseded | 2000 |
| SIC 23 | Property, Plant and Equipment – Major Inspection or Overhaul Costs Superseded | 2000 |
| SIC 24 | Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares Superseded | 2000 |
| SIC 25 | Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders | 2000 |
| SIC 27 | Evaluating the Substance of Transactions in the Legal Form of a Lease | 2000 |
| SIC 28 | Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments Superseded | 2001 |
| SIC 29 | Disclosure – Service Concession Arrangements | 2001 |
| SIC 30 | Reporting Currency – Translation from Measurement Currency to Presentation Currency Superseded | 2001 |
| SIC 31 | Revenue – Barter Transactions Involving Advertising Services | 2001 |
| SIC 32 | Intangible Assets – Web Site Costs | 2001 |
| SIC 33 | Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Superseded | 2001 |
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