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International Financial Reporting Standards (IFRSs) are international accounting standards issued by the IASB.

• IFRS 1 First-time Adoption of IFRS
• IFRS 2 Share-based Payment
• IFRS 3 Business Combinations
• IFRS 4 Insurance Contracts
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
• IFRS 6 Exploration For and Evaluation of Mineral Resources
• IFRS 7 Financial Instruments: Disclosures
• IFRS 8 Operating Segments
• IFRS 9 Financial Instruments
• IFRS 10 Consolidated Financial Statements
• IFRS 11 Joint Arrangements
• IFRS 12 Disclosure of Interests in Other Entities
• IFRS 13 Fair Value Measurement
• IFRS 14 Regulatory Deferral Accounts
• IFRS 15 Revenue from Contracts with Customers
• IFRS 16 Leases
• IFRS 17 Insurance Contracts
• IFRS 18 Presentation and Disclosure in Financial Statements
• IFRS 19 Subsidiaries without Public Accountability: Disclosures
• IFRS for SMEs

International Accounting Standards (IASs) are international accounting standards issued by the International Accounting Standards Committee (IASC). The IASC was replaced by the IASB in 2001.

• IAS 1 Presentation of Financial Statements
• IAS 2 Inventories
• IAS 7 Statement of Cash Flows (previously Cash Flow Statements)
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• IAS 10 Events after the Reporting Period
• IAS 12 Income Taxes
• IAS 16 Property, Plant and Equipment
• IAS 19 Employee Benefits
• IAS 20 Government Grants and Disclosure of Government Assistance
• IAS 21 The Effects of Changes in Foreign Exchange Rates
• IAS 23 Borrowing Costs
• IAS 24 Related Party Disclosures
• IAS 26 Accounting and Reporting by Retirement Benefit Plans
• IAS 27 Separate Financial Statements
• IAS 28 Investments in Associates and Joint Ventures
• IAS 29 Financial Reporting in Hyperinflationary Economies
• IAS 32 Financial Instruments: Presentation
• IAS 33 Earnings Per Share
• IAS 34 Interim Financial Reporting
• IAS 36 Impairment of Assets
• IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 Intangible Assets
• IAS 39 Financial Instruments: Recognition and Measurement
• IAS 40 Investment Property
• IAS 41 Agriculture

International Financial Reporting Interpretations Committee (IFRIC) Interpretations are developed by the IFRS Interpretations Committee and are issued approval by the IASB.

• IFRIC 1 Existing Decommissioning, Restoration and Similar Liabilities
• IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
• IFRIC 5 Decommissioning, Restoration and Environmental Rehabilitation Funds
• IFRIC 6 Liabilities Arising from Participating in a Specific Market
• IFRIC 7 Applying the Restatement Approach under IAS 29
• IFRIC 10 Interim Financial Reporting and Impairment
• IFRIC 12 Service Concession Arrangements
• IFRIC 14 IAS 19: Limit on Defined Benefit Asset
• IFRIC 16 Hedges of a Net Investment in a Foreign Operation
• IFRIC 17 Distributions of Non-cash Assets to Owners
• IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
• IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
• IFRIC 21 Levies
• IFRIC 22 Foreign Currency Transactions and Advance Consideration
• IFRIC 23 Uncertainty over Income Tax Treatments

Standing Interpretations Committee (SIC) Interpretations were developed by the Standards Interpretations Committee and were subsequently endorsed by the IASB between 1997 and 2001.

• SIC 7 Introduction of the Euro
• SIC 10 Government Assistance – No Specific Relation to Operating Activities
• SIC 25 Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
• SIC 29 Disclosure – Service Concession Arrangements
• SIC 32 Intangible Assets – Website Costs