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International Financial Reporting Standards
* 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 1 Presentation of Financial Statements
* IAS 2 Inventories
* IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.
* IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
* IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
* IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003
* IAS 7 Statement of Cash Flows
* IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
* IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
* IAS 10 Events After the Reporting Period
* IAS 11 Construction Contracts
* IAS 12 Income Taxes
* IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
* IAS 14 Segment Reporting
* IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
* 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* IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004
* IAS 23 Borrowing Costs
* IAS 24 Related Party Disclosures
* IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
* 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* IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
* IAS 31 Interests In Joint Ventures
* IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007
* IAS 33 Earnings Per Share
* IAS 34 Interim Financial Reporting
* IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005
* 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
* 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 1 Presentation of Financial Statements
* IAS 2 Inventories
* IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.
* IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
* IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
* IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003
* IAS 7 Statement of Cash Flows
* IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
* IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
* IAS 10 Events After the Reporting Period
* IAS 11 Construction Contracts
* IAS 12 Income Taxes
* IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
* IAS 14 Segment Reporting
* IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
* 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 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004
* IAS 23 Borrowing Costs
* IAS 24 Related Party Disclosures
* IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
* 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 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
* IAS 31 Interests In Joint Ventures
* IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007
* IAS 33 Earnings Per Share
* IAS 34 Interim Financial Reporting
* IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005
* 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
