List Of Ifrs (Accounting Standards)

Front 1

IFRS 1

Back 1

First-time Adoption of International Financial Reporting Standards

Front 2

IFRS 2

Back 2

Share-based Payment

Front 3

IFRS 3

Back 3

Business Combinations

Front 4

IFRS 4

Back 4

Insurance Contracts

Front 5

IFRS 5

Back 5

Non-current Assets Held for Sale and Discontinued Operations

Front 6

IFRS 6

Back 6

Exploration for and Evaluation of Mineral Resources

Front 7

IFRS 7

Back 7

Financial Instruments: Disclosures

Front 8

IFRS 8

Back 8

Operating Segments

Front 9

IFRS 9

Back 9

Financial Instruments

Front 10

IFRS 10

Back 10

Consolidated Financial Statements

Front 11

IFRS 11

Back 11

Joint Arrangements

Front 12

IFRS 12

Back 12

Disclosure of Interests in Other Entities

Front 13

IFRS 13

Back 13

Fair Value Measurement

Front 14

IAS 1

Back 14

Disclosure of Accounting Policies (1975)

Presentation of Financial Statements (1997)

Front 15

IAS 2

Back 15

Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)

Inventories (1993)

Front 16

IAS 3

Back 16

Consolidated Financial Statements

SUPERSEDED BY IAS 27 and IAS 28

Front 17

IAS 4

Back 17

Depreciation Accounting

SUPERSEDED BY IAS 36

Front 18

IAS 5

Back 18

Information to Be Disclosed in Financial Statements

SUPERSEDED BY IAS 1

Front 19

IAS 6

Back 19

Accounting Responses to Changing Prices

SUPERSEDED BY IAS 15

Front 20

IAS 7

Back 20

Statement of Changes in Financial Position (1977)

Cash Flow Statements (1992)

Statement of Cash Flows (2007)

Front 21

IAS 8

Back 21

Unusual and Prior Period Items and Changes in Accounting Policies (1978)

Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)

Accounting Policies, Changes in Accounting Estimates and Errors (2003)

Front 22

IAS 9

Back 22

Accounting for Research and Development Activities

SUPERSEDED BY IAS 38

Front 23

IAS 10

Back 23

Contingencies and Events Occurring After the Balance Sheet Date (1978)

Events After the Balance Sheet Date (1999)

Events after the Reporting Period (2007)

Front 24

IAS 11

Back 24

Accounting for Construction Contracts (1979)

Construction Contracts (1993)

Front 25

IAS 12

Back 25

Accounting for Taxes on Income (1979)

Income Taxes (1996)

Front 26

IAS 13

Back 26

Presentation of Current Assets and Current Liabilities

SUPERSEDED BY IAS 1

Front 27

IAS 14

Back 27

Reporting Financial Information by Segment (1981)

Segment reporting (1997)

SUPERSEDED BY IFRS 8

Front 28

IAS 15

Back 28

Information Reflecting the Effects of Changing Prices

Front 29

IAS 16

Back 29

Accounting for Property, Plant and Equipment (1982)

Property, Plant and Equipment (1993)

Front 30

IAS 17

Back 30

Accounting for Leases (1982)

Leases (1997)

Front 31

IAS 18

Back 31

Revenue Recognition (1982)

Revenue (1993)

Front 32

IAS 19

Back 32

Accounting for Retirement Benefits in Financial Statements of Employers (1983)

Retirement Benefit Costs (1993)

Employee Benefits (1998)

Front 33

IAS 20

Back 33

Accounting for Government Grants and Disclosure of Government Assistance

Front 34

IAS 21

Back 34

Accounting for the Effects of Changes in Foreign Exchange Rates (1983)

The Effects of Changes in Foreign Exchange Rates (1993)

Front 35

IAS 22

Back 35

Accounting for Business Combinations (1983)

Business Combinations (1993)

SUPERSDED BY IFRS 3

Front 36

IAS 23

Back 36

Capitalisation of Borrowing Costs (1984)

Borrowing Costs (1993)

Front 37

IAS 24

Back 37

Related Party Disclosures

Front 38

IAS 25

Back 38

Accounting for Investments

SUPERSEDED BY IAS 39 and IAS 40

Front 39

IAS 26

Back 39

Accounting and Reporting by Retirement Benefit Plans

Front 40

IAS 27

Back 40

Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)

Consolidated and Separate Financial Statements
(2003)

Separate Financial Statements (2011)

Front 41

IAS 28

Back 41

Accounting for Investments in Associates (1989)

Investments in Associates (2003)

Investments in Associates and Joint Ventures (2011)

Front 42

IAS 29

Back 42

Financial Reporting in Hyperinflationary Economies

Front 43

IAS 30

Back 43

Disclosures in the Financial Statements of Banks and Similar Financial Institutions

SUPERSEDED BY IFRS 7

Front 44

IAS 31

Back 44

Financial Reporting of Interests in Joint Ventures (1990)

Interests in Joint Ventures (2003)

SUPERSDED BY IFRS 11 and IFRS 12

Front 45

IAS 32

Back 45

Financial Instruments: Disclosure and Presentation (1995)

Financial Instruments: Presentation (2005)

Front 46

IAS 33

Back 46

Earnings per Share

Front 47

IAS 34

Back 47

Interim Financial Reporting

Front 48

IAS 35

Back 48

Discontinuing Operations

SUPERSEDED BY IFRS 5

Front 49

IAS 36

Back 49

Impairment of Assets

Front 50

IAS 37

Back 50

Provisions, Contingent Liabilities and Contingent Assets

Front 51

IAS 38

Back 51

Intangible Assets

Front 52

IAS 39

Back 52

Financial Instruments: Recognition and Measurement

Front 53

IAS 40

Back 53

Investment Property

Front 54

IAS 41

Back 54

Agriculture

Front 55

IFRIC 9

Back 55

Reassessment of Embedded Derivatives

Front 56

IFRIC 10

Back 56

Interim Financial Reporting and Impairment

Front 57

IFRIC 6

Back 57

Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

Front 58

IFRIC 5

Back 58

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Front 59

IFRIC 19

Back 59

Extinguishing Financial Liabilities with Equity Instruments

Front 60

IFRIC 20

Back 60

Stripping Costs in the Production Phase of a Surface Mine