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
• 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 reporting period – 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: 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• Financial reporting of interests in joint ventures – IAS 31 (superseded)
• First-time adoption of International Financial Reporting Standards – IFRS 1
• Impairment of assets – IAS 36
• Income taxes – IAS 12
• Insurance contracts – IFRS 4
• Insurance contracts – IFRS 17
• Intangible assets – IAS 38
• Interim financial reporting – IAS 34
• Inventories – IAS 2
• Investment property – IAS 40
• Investments in associates and joint ventures – IAS 28
• Joint arrangements – IFRS 11
• Leases – IAS 17
• Leases – IFRS 16
• 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
• Regulatory deferral accounts – IFRS 14
• Related party disclosures – IAS 24
• Revenue – IAS 18
• Revenue from contracts with customers – IFRS 15
• Separate financial statements – IAS 27
• Share-based payment – IFRS 2
• Small and Medium-sized Entities – IFRS for SMEs
• Statement of cash flows – IAS 7