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IAS-IFRS

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Consolidated Text (2008) of International Accounting Standards adopted by European Union

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IFRS discussions (Q&A)

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

International Financial Reporing Standards (IFRS)

IFRS 1 – First-time Adoption of International Financial Reporting Standards

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 Assets

IFRS 7 – Financial Instruments: Disclosures

IFRS 8 – Operating Segments

IFRS 9 – Financial Instruments

International Accounting  Standards (IAS)

IAS 1 – Presentation of Financial Statements

IAS 2 – Inventories

IAS 7 – Cash Flow Statements

IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 – Events after the Balance Sheet Date

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 – 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 – Consolidated and Separate Financial Statements

IAS 28 – Investments in Associates

IAS 29 – Financial Reporting in Hyperinflationary Economies

IAS 31 – Interests in Joint Ventures

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 with the exception of certain provisions relating to

IAS 40 – Investment Property

IAS 41 – Agriculture

One Comment »

  • githinji said:

    What are proposed changes to IAS 12 Income Taxes.