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IFRS, IAS, IFRIC, SIC Standards
- Conceptual Framework
- IFRS 1 - First-time Adoption of International Financial Reporting Standards
- IFRS 2 - Share-based Payment
- IFRS 3 - Business Combinations
- 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
- IAS 1 - Presentation of Financial Statements
- IAS 2 - Inventories
- IAS 7 - Statement of Cash Flows
- 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 - Accounting for 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 - Investments in Associates and Joint Ventures
- IAS 28 - Financial Reporting in Hyperinflationary Economies
- IAS 29 - Financial Instruments: Presentation
- IAS 32 - 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
- IFRIC 1 - Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 2 - Members’ Shares in Co‑operative Entities and Similar Instruments
- IFRIC 5 - Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
- IFRIC 6 - Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
- IFRIC 7 - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
- IFRIC 10 - Interim Financial Reporting and Impairment
- IFRIC 12 - Service Concession Arrangements
- IFRIC 14 - IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- 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
- 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 Entity or its Shareholders
- SIC-29 - Service Concession Arrangements: Disclosures
- SIC-32 - Intangible Assets - Web Site Costs