Listing of International Financial Reporting Standards


International Financial Reporting Standards are developed by the International Accounting Standards Board. Access to IFRS technical summaries and unaccompanied standards (the core standards, excluding content such as basis for conclusions) is available for free from the IASB website. To learn more, click on the link above. Following is a list of the standards as issued at January 1, 2011: Preface Framework

 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

 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 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
 IAA 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
 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 4: Determining Whether an Arrangement Contains a Lease
 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 13: Customer Loyalty Programmes
 IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
 IFRIC 15: Agreements for the Construction of Real Estate
 IFRIC 16: Hedges of a Net Investment in a Foreign Operation
 IFRIC 17: Distributions of Non-cash Assets to Owners
 IFRIC 18: Transfers of Assets from Customers
 IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments

 SIC 7: Introduction of the Euro
 SIC 10: Government Assistance – No Specific Relation to Operating Activities
 SIC 12: Consolidation – Special Purpose Entities
 SIC 13: Jointly Controlled Entities – Non-Monetary Contributions by Venturers
 SIC 15: Operating Leases – Incentives
 SIC 25: Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
 SIC 27: Evaluating the Substance of Transactions in the Legal Form of a Lease
 SIC 29: Service Concession Arrangements: Disclosures
 SIC 31: Revenue – Barter Transactions Involving Advertising Services
 SIC 32: Intangible Assets – Web Site Costs