The accounting standard IAS 12 sets out the accounting treatment for income taxes, including all domestic and foreign taxes which are based on taxable profits and those payable by a subsidiary, associate or joint venture on distributions to the reporting entity.
The accounting standard IAS 23 sets out the criteria and accounting treatment for borrowing costs.
The accounting standard IAS 28 sets out the criteria and requirements for accounting for investments in associates and joint ventures.
The accounting standard IFRS 10 sets the rules for presenting and preparing consolidated financial statements when an entity controls one or more other entities.
The accounting standard IFRS 13 constitutes guidance on fair value measurement and disclosure requirements for IFRSs and US generally accepted accounting principles (GAAP).
The accounting standard IAS 40 defines and sets out the accounting treatment for investment property and related disclosure requirements.
The accounting standard IFRS 12 sets out the disclosure requirements for all forms of interests in other entities, including subsidiaries, joint arrangements, associates and unconsolidated structured entities.
The accounting standard IFRS 1 sets out the procedures that entities must follow when adopting International Financial Reporting Standards for the first time as the basis for preparing general purpose financial statements.
The accounting standard IFRS 15 sets out the requirements for recognising revenue that apply to contracts with customers, except for those covered by standards on leases, insurance contracts and financial instruments.
An overview of the history and development of International Accounting Standards and information on how you can obtain the current IAS, IFRS, interpretations and IPSAS.