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
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 IFRS for SMEs
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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- Financial reporting of interests in joint ventures – IAS 31 (superseded)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