List of International Financial Reporting Standards

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This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. [1] [2]

Contents

The IFRS include

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS)

N°TitleOriginally issuedEffectiveFully withdrawnSuperseded by
IAS 1 Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997)		1975January 1, 1975January 1, 2027IFRS 18
IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)

Inventories (1993)

1976January 1, 1976
IAS 3Consolidated Financial Statements1976January 1, 1977January 1, 1990 IAS 27 and IAS 28
IAS 4Depreciation Accounting1976January 1, 1977July 1, 1999 IAS 36
IAS 5Information to Be Disclosed in Financial Statements1976January 1, 1977July 1, 1998 IAS 1
IAS 6Accounting Responses to Changing Prices1977January 1, 1978January 1, 1983IAS 15
IAS 7 Statement of Changes in Financial Position (1977)

Cash Flow Statements (1992)
Statement of Cash Flows (2007)

1977January 1, 1979
IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (1978)

Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)

1978January 1, 1979
IAS 9Accounting for Research and Development Activities1978January 1, 1980July 1, 1999 IAS 38
IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (1978)

Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)

1978January 1, 1980
IAS 11 Accounting for Construction Contracts (1979)

Construction Contracts (1993)

1979January 1, 1980IFRS 15
IAS 12 Accounting for Taxes on Income (1979)

Income Taxes (1996)

1979January 1, 1981
IAS 13Presentation of Current Assets and Current Liabilities1979January 1, 1981July 1, 1998 IAS 1
IAS 14 Reporting Financial Information by Segment (1981)

Segment reporting (1997)

1981January 1, 1983January 1, 2009 IFRS 8
IAS 15Information Reflecting the Effects of Changing Prices1981January 1, 1983January 1, 2005N/A
IAS 16 Accounting for Property, Plant and Equipment (1982)

Property, Plant and Equipment (1993)

1982January 1, 1983
IAS 17 Accounting for Leases (1982)

Leases (1997)

1982January 1, 1984January 1, 2019 IFRS 16
IAS 18 Revenue Recognition (1982)

Revenue (1993)

1982January 1, 1984January 1, 2018 IFRS 15
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers (1983)

Retirement Benefit Costs (1993)
Employee Benefits (1998)

1983January 1, 1985
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance1983January 1, 1984
IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (1983)

The Effects of Changes in Foreign Exchange Rates (1993)

1983January 1, 1985
IAS 22Accounting for Business Combinations (1983)

Business Combinations (1993)

1983January 1, 1985April 1, 2004 IFRS 3
IAS 23 Capitalisation of Borrowing Costs (1984)

Borrowing Costs (1993)

1984January 1, 1986
IAS 24 Related Party Disclosures 1984January 1, 1986
IAS 25Accounting for Investments1986January 1, 1987January 1, 2001 IAS 39 and IAS 40
IAS 26 Accounting and Reporting by Retirement Benefit Plans1987January 1, 1988
IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)

Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)

1989January 1, 1990
IAS 28 Accounting for Investments in Associates (1989)

Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)

1989January 1, 1990
IAS 29 Financial Reporting in Hyperinflationary Economies1989January 1, 1990
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions1990January 1, 1991January 1, 2007 IFRS 7
IAS 31 Financial Reporting of Interests in Joint Ventures (1990)

Interests in Joint Ventures (2003)

1990January 1, 1992January 1, 2013 IFRS 11 and IFRS 12
IAS 32 Financial Instruments: Disclosure and Presentation (1995)

Financial Instruments: Presentation (2005)

1995January 1, 1996
IAS 33 Earnings per Share 1997January 1, 1999
IAS 34 Interim Financial Reporting1998January 1, 1999
IAS 35Discontinuing Operations1998July 1, 1999January 1, 2005 IFRS 5
IAS 36 Impairment of Assets1998July 1, 1999
IAS 37 Provisions, Contingent Liabilities and Contingent Assets1998July 1, 1999
IAS 38 Intangible Assets 1998July 1, 1999
IAS 39 Financial Instruments: Recognition and Measurement1998January 1, 2001January 1, 2018 IFRS 9
IAS 40 Investment Property2000January 1, 2001
IAS 41 Agriculture 2000January 1, 2003
IFRS 1 First-time Adoption of International Financial Reporting Standards2003January 1, 2004
IFRS 2 Share-based Payment2004January 1, 2005
IFRS 3 Business Combinations 2004April 1, 2004
IFRS 4 Insurance Contracts 2004January 1, 2005January 1, 2023 IFRS 17
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations2004January 1, 2005
IFRS 6 Exploration for and Evaluation of Mineral Resources2004January 1, 2006
IFRS 7 Financial Instruments: Disclosures2005January 1, 2007
IFRS 8 Operating Segments2006January 1, 2009
IFRS 9 Financial Instruments 2009
(updated 2014)		January 1, 2018
IFRS 10 Consolidated Financial Statements 2011January 1, 2013
IFRS 11 Joint Arrangements 2011January 1, 2013
IFRS 12 Disclosure of Interests in Other Entities2011January 1, 2013
IFRS 13 Fair Value Measurement 2011January 1, 2013
IFRS 14 Regulatory Deferral Accounts2014January 1, 2016
IFRS 15 Revenue from Contracts with Customers 2014January 1, 2018
IFRS 16 Leases 2016January 1, 2019
IFRS 17 Insurance contracts 2017January 1, 2023
IFRS 18 Presentation and Disclosure in Financial Statements2024January 1, 2027
IFRS 19 Subsidiaries without Public Accountability: Disclosures2024January 1, 2027

List of the Interpretations (IFRIC and SIC)

N°TitleOriginally issuedEffectiveFully withdrawnSuperseded by
IFRIC 1Changes in Existing Decommissioning, Restoration and Similar Liabilities2004September 1, 2004
IFRIC 2Members’ Shares in Co-operative Entities and Similar Instruments2004January 1, 2005
IFRIC 3Emission Rights2004March 1, 2005July 1, 2005N/A
IFRIC 4Determining whether an Arrangement contains a Lease2004January 1, 2006January 1, 2019 IFRS 16
IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds2004January 1, 2006
IFRIC 6Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment2005December 1, 2005
IFRIC 7Approach under IAS 29 Financial Reporting in Hyperinflationary Economies2005March 1, 2006
IFRIC 8Scope of IFRS 2 2006May 1, 2006January 1, 2010 IFRS 2
IFRIC 9Reassessment of Embedded Derivatives2006June 1, 2006October 8, 2010 IFRS 9
IFRIC 10Interim Financial Reporting and Impairment2006November 1, 2006
IFRIC 11 IFRS 2-Group and Treasury Share Transactions2006March 1, 2007January 1, 2010 IFRS 2
IFRIC 12Service Concession Arrangements2006January 1, 2008
IFRIC 13Customer Loyalty Programmes2007July 1, 2008January 1, 2018 IFRS 15
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction2007January 1, 2008
IFRIC 15Agreements for the Construction of Real Estate2008January 1, 2009January 1, 2018 IFRS 15
IFRIC 16Hedges of a Net Investment in a Foreign Operation2008October 1, 2008
IFRIC 17Distributions of Non-cash Assets2008July 1, 2009
IFRIC 18Transfers of Assets from Customers2009July 1, 2009January 1, 2018 IFRS 15
IFRIC 19Extinguishing Financial Liabilities with Equity Instruments2009July 1, 2010
IFRIC 20Stripping Costs in the Production Phase of a Surface Mine2011January 1, 2013
IFRIC 21Levies2013January 1, 2014
IFRIC 22Foreign Currency Transactions and Advance Considerations2016January 1, 2018
IFRIC 23Uncertainty over Income Tax Treatments2017January 1, 2019
SIC 1Consistency - Different Cost Formulas for Inventories1997January 1, 1999January 1, 2005 IAS 2
SIC 2Consistency - Capitalisation of Borrowing Costs1997January 1, 1998January 1, 2005 IAS 8
SIC 3Elimination of Unrealised Profits and Losses on Transactions with Associates1997January 1, 1998January 1, 2005 IAS 28
SIC 5Classification of Financial Instruments - Contingent Settlement Provisions1997June 1, 1998January 1, 2005 IAS 32
SIC 6Costs of Modifying Existing Software1997June 1, 1998January 1, 2005 IAS 16
SIC 7Introduction of the Euro 1997June 1, 1998
SIC 8First-Time Application of IASs as the Primary Basis of Accounting1998August 1, 1998January 1, 2004 IFRS 1
SIC 9Business Combinations - Classification either as Acquisitions or Unitings of Interests1998August 1, 1998April 1, 2004 IFRS 3
SIC 10Government Assistance-No Specific Relation to Operating Activities1998August 1, 1998
SIC 11Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations1998August 1, 1998January 1, 2005 IAS 21
SIC 12Consolidation-Special Purpose Entities1998July 1, 1999January 1, 2013 IFRS 10
SIC 13Jointly Controlled Entities-Non-Monetary Contributions by Venturers1998January 1, 1999January 1, 2013 IFRS 10
SIC 14Property, Plant and Equipment - Compensation for the Impairment or Loss of Items1998July 1, 1999January 1, 2005 IAS 16
SIC 15Operating Leases-Incentives1998January 1, 1999January 1, 2019 IFRS 16
SIC 16Share Capital - Reacquired Own Equity Instruments (Treasury Shares)1998July 1, 1999January 1, 2005 IAS 32
SIC 17Equity - Costs of an Equity Transaction1999January 30, 2000January 1, 2005 IAS 32
SIC 18Consistency - Alternative Methods1999July 1, 2000January 1, 2005 IAS 8
SIC 19Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 292000January 1, 2001January 1, 2005 IAS 21
SIC 20Equity Accounting Method - Recognition of Losses1999July 15, 2000January 1, 2005 IAS 28
SIC 21Income Taxes-Recovery of Revalued Non-Depreciable Assets1999July 15, 2000January 1, 2012 IAS 12
SIC 22Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported1999July 15, 2000April 1, 2004 IFRS 3
SIC 23Property, Plant and Equipment - Major Inspection or Overhaul Costs1999July 15, 2000January 1, 2005 IAS 16
SIC 24Earnings Per Share - Financial instruments and other contracts that may be settled in shares2000December 1, 2000January 1, 2005 IAS 33
SIC 25Income Taxes-Changes in the Tax Status of an Entity or its Shareholders1999July 15, 2000
SIC 26Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4] N/AN/AN/A IAS 16
SIC 27Evaluating the Substance of Transactions Involving the Legal Form of a Lease2000January 1, 2002January 1, 2019 IFRS 16
SIC 28Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments2001December 31, 2001April 1, 2004 IFRS 3
SIC 29Disclosure-Service Concession Arrangements2001January 1, 2002
SIC 30Reporting Currency - Translation from Measurement Currency to Presentation Currency2001January 1, 2002January 1, 2005 IAS 21
SIC 31Revenue-Barter Transactions Involving Advertising Services2001January 1, 2002January 1, 2018 IFRS 15
SIC 32Intangible Assets-Web Site Costs2001March 25, 2002
SIC 33Consolidation and equity method - Potential voting rights and allocation of ownership interests2001January 1, 2002January 1, 2005 IAS 27 and IAS 28

List of the Practice Statements

N°TitleOriginally issued
Practice Statement 1Management Commentary Practice Statement2010
Practice Statement 2Materiality Practice Statement2017

[5]

References

  1. ↑ IFRS Foundation, 2012. About the IFRS Foundation and the IASB Archived 2012-07-23 at the Wayback Machine . Retrieved on April 22, 2012.
  2. ↑ IFRS Foundation, 2012. Access the unaccompanied standards and their technical summaries Archived 2012-04-28 at the Wayback Machine . Retrieved on April 22, 2012.
  3. ↑ ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/
  4. ↑ IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.
  5. ↑ ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/
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