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]

The IFRS include

  • International Financial Reporting Standards (IFRSs)—developed by the IASB;
  • International Accounting Standards (IASs)—adopted by the IASB;
  • Interpretations originated from the International Financial Reporting Interpretations Committee (IFRICs); and
  • Standing Interpretations Committee (SICs).[2][3]

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

List of Reporting Standards and International Accounting Standards[edit]

Title Originally issued Effective Fully withdrawn Superseded by
IAS 1 Disclosure of Accounting Policies (1975)

Presentation of Financial Statements (1997)

1975 January 1, 1975
IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)

Inventories (1993)

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

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

1977 January 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)

1978 January 1, 1979
IAS 9 Accounting for Research and Development Activities 1978 January 1, 1980 July 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)

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

Construction Contracts (1993)

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

Income Taxes (1996)

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

Segment reporting (1997)

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

Property, Plant and Equipment (1993)

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

Leases (1997)

1982 January 1, 1984
IAS 18 Revenue Recognition (1982)

Revenue (1993)

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

Retirement Benefit Costs (1993)
Employee Benefits (1998)

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

The Effects of Changes in Foreign Exchange Rates (1993)

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

Business Combinations (1993)

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

Borrowing Costs (1993)

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

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

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

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

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

Interests in Joint Ventures (2003)

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

Financial Instruments: Presentation (2005)

1995 January 1, 1996
IAS 33 Earnings per Share 1997 January 1, 1999
IAS 34 Interim Financial Reporting 1998 January 1, 1999
IAS 35 Discontinuing Operations 1998 July 1, 1999 January 1, 2005 IFRS 5
IAS 36 Impairment of Assets 1998 July 1, 1999
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1998 July 1, 1999
IAS 38 Intangible Assets 1998 July 1, 1999
IAS 39 Financial Instruments: Recognition and Measurement 1998 January 1, 2001
IAS 40 Investment Property 2000 January 1, 2001
IAS 41 Agriculture 2000 January 1, 2003
IFRS 1 First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004
IFRS 2 Share-based Payment 2004 January 1, 2005
IFRS 3 Business Combinations 2004 April 1, 2004
IFRS 4 Insurance Contracts 2004 January 1, 2005
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 2004 January 1, 2005
IFRS 6 Exploration for and Evaluation of Mineral Resources 2004 January 1, 2006
IFRS 7 Financial Instruments: Disclosures 2005 January 1, 2007
IFRS 8 Operating Segments 2006 January 1, 2009
IFRS 9 Financial Instruments 2009 January 1, 2015
IFRS 10 Consolidated Financial Statements 2011 January 1, 2013
IFRS 11 Joint Arrangements 2011 January 1, 2013
IFRS 12 Disclosure of Interests in Other Entities 2011 January 1, 2013
IFRS 13 Fair Value Measurement 2011 January 1, 2013
IFRS 14 Regulatory Deferral Accounts 2014 January 1, 2016

List of Interpretations[edit]

Title Originally issued Effective Fully withdrawn Superseded by
SIC 1 Consistency - Different Cost Formulas for Inventories 1997 January 1, 1999 January 1, 2005 IAS 2
SIC 2 Consistency - Capitalisation of Borrowing Costs 1997 January 1, 1998 January 1, 2005 IAS 8
SIC 3 Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 January 1, 1998 January 1, 2005 IAS 28
SIC 4 ? ? ? ? ?
SIC 5 Classification of Financial Instruments - Contingent Settlement Provisions 1997 June 1, 1998 January 1, 2005 IAS 32
SIC 6 Costs of Modifying Existing Software 1997 June 1, 1998 January 1, 2005 IAS 16
SIC 7 Introduction of the Euro 1997 June 1, 1998
SIC 8 First-Time Application of IASs as the Primary Basis of Accounting 1998 August 1, 1998 January 1, 2004 IFRS 1
SIC 9 Business Combinations - Classification either as Acquisitions or Unitings of Interests 1998 August 1, 1998 April 1, 2004 IFRS 3
SIC 10 Government Assistance-No Specific Relation to Operating Activities 1998 August 1, 1998
SIC 11 Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations 1998 August 1, 1998 January 1, 2005 IAS 21
SIC 12 Consolidation-Special Purpose Entities 1998 July 1, 1999 January 1, 2013 IFRS 10
SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 January 1, 1999 January 1, 2013 IFRS 10
SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 July 1, 1999 January 1, 2005 IAS 16
SIC 15 Operating Leases-Incentives 1998 January 1, 1999
SIC 16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares) 1998 July 1, 1999 January 1, 2005 IAS 32
SIC 17 Equity - Costs of an Equity Transaction 1999 January 30, 2000 January 1, 2005 IAS 32
SIC 18 Consistency - Alternative Methods 1999 July 1, 2000 January 1, 2005 IAS 8
SIC 19 Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 January 1, 2001 January 1, 2005 IAS 21
SIC 20 Equity Accounting Method - Recognition of Losses 1999 July 15, 2000 January 1, 2005 IAS 28
SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 1999 July 15, 2000 January 1, 2012 IAS 12
SIC 22 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 1999 July 15, 2000 April 1, 2004 IFRS 3
SIC 23 Property, Plant and Equipment - Major Inspection or Overhaul Costs 1999 July 15, 2000 January 1, 2005 IAS 16
SIC 24 Earnings Per Share - Financial instruments and other contracts that may be settled in shares 2000 December 1, 2000 January 1, 2005 IAS 33
SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 1999 July 15, 2000
SIC 26 Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4] N/A N/A N/A IAS 16
SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 2000 January 1, 2002
SIC 28 Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments 2001 December 31, 2001 April 1, 2004 IFRS 3
SIC 29 Disclosure-Service Concession Arrangements 2001 January 1, 2002
SIC 30 Reporting Currency - Translation from Measurement Currency to Presentation Currency 2001 January 1, 2002 January 1, 2005 IAS 21
SIC 31 Revenue-Barter Transactions Involving Advertising Services 2001 January 1, 2002
SIC 32 Intangible Assets-Web Site Costs 2001 March 25, 2002
SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests 2001 January 1, 2002 January 1, 2005 IAS 27 and IAS 28
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 2004 September 1, 2004
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments 2004 January 1, 2005
IFRIC 3 Emission Rights 2004 March 1, 2005 July 1, 2005 N/A
IFRIC 4 Determining whether an Arrangement contains a Lease 2004 January 1, 2006
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 2004 January 1, 2006
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment 2005 December 1, 2005
IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 2005 March 1, 2006
IFRIC 8 Scope of IFRS 2 2006 May 1, 2006 January 1, 2010 IFRS 2
IFRIC 9 Reassessment of Embedded Derivatives 2006 June 1, 2006
IFRIC 10 Interim Financial Reporting and Impairment 2006 November 1, 2006
IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 March 1, 2007 January 1, 2010 IFRS 2
IFRIC 12 Service Concession Arrangements 2006 January 1, 2008
IFRIC 13 Customer Loyalty Programmes 2007 July 1, 2008
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 2007 January 1, 2008
IFRIC 15 Agreements for the Construction of Real Estate 2008 January 1, 2009
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 October 1, 2008
IFRIC 17 Distributions of Non-cash Assets 2008 July 1, 2009
IFRIC 18 Transfers of Assets from Customers 2009 July 1, 2009
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 July 1, 2010
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011 January 1, 2013
IFRIC 21 Levies 2013 January 1, 2014

References[edit]

  1. ^ IFRS Foundation, 2012. About the IFRS Foundation and the IASB. Retrieved on April 22, 2012.
  2. ^ a b IFRS Foundation, 2012. Access the unaccompanied standards and their technical summaries. Retrieved on April 22, 2012.
  3. ^ IFRS Foundation, 2012. The unaccompanied IASs and their technical summaries. Retrieved on April 22, 2012.
  4. ^ IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.

External links[edit]