IFRS accounting standards

International Financial Reporting Standards (IFRSs) are accounting standards and interpretations published by the International Accounting Standards Board (IASB). The standards tracker is a unique tool which allows faculty members to identify quickly and easily the version of a standard which is applicable to a particular accounting period.

For members of the Financial Reporting Faculty to have direct access to the electronic versions of IFRS, you need to have first logged into eIFRS.

IFRS standards
IAS standards
IFRICs
SIC Interpretations

IFRS standards
International financial reporting standards (IFRSs)

IFRSs are international accounting standards issued by the IASB.

Financial Reporting Faculty members are reminded that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

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 for SMEs

IAS standards
International Accounting Standards (IASs)

IASs are international accounting standards issued by the IASC (the IASC has now been replaced by the IASB)

Financial Reporting Faculty members are reminded that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

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 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
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

IFRICs
International Financial Reporting Standards Interpretations (IFRICs)

IFRIC Interpretations are developed by the IFRS Interpretations Committee and are issued approval by the IASB.

Financial Reporting Faculty members are reminded that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

IFRIC 1 Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining Whether an Arrangement Contains a Lease
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 9 Reassessment of Embedded Derivatives
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 12 Service Concession Arrangements
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19: Limit on Defined Benefit Asset
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
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

SIC Interpretations
Standards Interpretation Committee (SICs)

SIC Interpretations were developed by the Standards Interpretations Committee and were subsequently endorsed by the IASB.

Financial Reporting Faculty members are reminded that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

SIC 7 Introduction of the Euro
SIC 10 Government Assistance – No Specific Relation to Operating Activities
SIC 15 Operating Leases - Incentives
SIC 25 - Changes in the Tax Status of an Enterprise or its Shareholders
SIC 27 Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC 29 Disclosure - Service Concession Arrangements
SIC 31 Revenue – Barter Transactions Involving Advertising Services
SIC 32 Intangible Assets – Website Costs

IFRS accounting standards

IFRS standards International financial reporting standards (IFRSs)

IAS standards International Accounting Standards (IASs)

IFRICsInternational Financial Reporting Standards Interpretations (IFRICs)

SIC Interpretations Standards Interpretation Committee (SICs)

IFRS standards
International financial reporting standards (IFRSs)

IAS standards
International Accounting Standards (IASs)

IFRICs
International Financial Reporting Standards Interpretations (IFRICs)

SIC Interpretations
Standards Interpretation Committee (SICs)