International Financial Reporting Standards

Find technical summaries, links to standards, useful guides and other resources covering International Financial Reporting Standards and International Accounting Standards.

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IAS

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IFRS

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• Accounting and Reporting by Retirement Benefit Plans – IAS 26
• Accounting for Government Grants and Disclosure of Government Assistance – IAS 20
• Accounting Policies, Changes in Accounting Estimates and Errors – IAS 8
• Agriculture – IAS 41
• Borrowing Costs – IAS 23
• Business Combinations – IFRS 3
• Cash Flow Statements – IAS 7
• Consolidated Financial Statements – IAS 27
• Consolidated Financial Statements – IFRS 10
• Construction Contract – IAS 11
• Disclosure of Interests in Other Entities – IFRS 12
• Earnings per Share – IAS 33
• Effects of Changes in Foreign Exchange Rates – IAS 21
• Employee Benefits – IAS 19
• Events After the Balance Sheet Date – IAS 10
• Exploration for and Evaluation of Mineral Resources – IFRS 6
• Fair Value Measurement – IFRS 13
• Financial Instruments – IFRS 9
• Financial Instruments: Disclosures – IFRS 7
• Financial Instruments: Disclosure and Presentation – IAS 32
• Financial Instruments: Recognition and Measurement – IAS 39
• Financial Reporting in Hyperinflationary Economies – IAS 29
• Financial Reporting of Interests in Joint Ventures – IAS 31
• First-time Adoption of IFRSs – IFRS 1
• Impairment of Assets – IAS 36
• Income Taxes – IAS 12
• Insurance Contracts – IFRS 4
• Intangible Assets – IAS 38
• Interim Financial Reporting – IAS 34
• Inventories – IAS 2
• Investment Property – IAS 40
• Investments in Associates – IAS 28
• Joint Arrangements – IFRS 11
• Leases – IAS 17
• Non-current Assets Held for Sale and Discontinued Operations – IFRS 5
• Operating Segments – IFRS 8
• Presentation of Financial Statements – IAS 1
• Property, Plant and Equipment – IAS 16
• Provisions, Contingent Liabilities and Contingent Assets – IAS 37
• Related Party Disclosures – IAS 24
• Revenue – IAS 18
• Share-based Payment – IFRS 2
• Small and Medium-sized Entities – IFRS for SMEs