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International Financial Reporting Standards (IFRS) and IFRIC Interpretations

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Standards
Share Share Share Share More This page contains links to our summaries, analysis, history and resources for: International Financial Reporting Standards International Accounting Standards IFRIC Interpretations SIC-Interpretations Other pronouncements

International Financial Reporting Standards

# Name IFRS 1 First-time Adoption of International Financial Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations
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Issued 2008* 2004 2008*

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IFRS 4 Insurance Contracts

2004

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 2004 IFRS 6 Exploration for and Evaluation of Mineral Assets 2004 IFRS 7 Financial Instruments: Disclosures 2005 IFRS 8 Operating Segments IFRS 9 Financial Instruments IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities IFRS 13 Fair Value Measurement 2006 2010* 2011 2011 2011 2011

International Accounting Standards

# IAS 1 IAS 2 IAS 3 IAS 4 IAS 5 IAS 6 IAS 7 IAS 8 IAS 9 IAS 10 IAS 11 IAS 12 IAS 13 IAS 14 IAS 15 IAS 16 IAS 17 IAS 18 IAS 19 IAS 19 IAS 20 IAS 21 IAS 22 Name Presentation of Financial Statements Inventories Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 Depreciation Accounting Withdrawn in 1999 Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 Statement of Cash Flows Accounting Policies, Changes in Accounting Estimates and Errors Accounting for Research and Development Activities Superseded by IAS 39 effective 1 July 1999 Events After the Reporting Period Construction Contracts Income Taxes Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 Property, Plant and Equipment Leases Revenue Employee Benefits Superseded by IAS 19 (2011) effective 1 January 2013 Employee Benefits (2011) Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Issued 2007* 2005* 1976

1976

1992 2003

2003 1993 1996*

1997 2003 2003* 2003* 1993* 1998 2011* 1983 2003* 1998* 2007* 2009*

Business Combinations Superseded by IFRS 3 effective 31 March 2004 IAS 23 Borrowing Costs IAS 24 Related Party Disclosures Accounting for Investments IAS 25 Superseded by IAS 39 and IAS 40 effective 2001 IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 27 Separate Financial Statements (2011) Consolidated and Separate Financial Statements IAS 27 Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
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1987 2011 2003

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IAS 28 Investments in Associates and Joint Ventures (2011) Investments in Associates IAS 28 Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 IAS 29 Financial Reporting in Hyperinflationary Economies IAS 30 IAS 31

2011 2003 1989

Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990 Superseded by IFRS 7 effective 1 January 2007 2003* 2003* 2003* 1998 1998 2004* 1998 2004* 2003* 2003* 2001

Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 IAS 32 Financial Instruments: Presentation IAS 33 Earnings Per Share IAS 34 Interim Financial Reporting Discontinuing Operations IAS 35 Superseded by IFRS 5 effective 1 January 2005 IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets Financial Instruments: Recognition and Measurement IAS 39 Superseded by IFRS 9 effective 1 January 2015 IAS 40 Investment Property IAS 41 Agriculture

IFRIC Interpretations
# Name IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments Emission Rights Withdrawn June 2005 IFRIC 4 Determining Whether an Arrangement Contains a Lease IFRIC 3 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 Scope of IFRS 2 IFRIC 8 Withdrawn effective 1 January 2010 IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRS 2: Group and Treasury Share Transactions IFRIC 11 Withdrawn effective 1 January 2010 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 IFRIC 16 IFRIC 17 IFRIC 18 IFRIC 19 Agreements for the Construction of Real Estate Hedges of a Net Investment in a Foreign Operation Distributions of Non-cash Assets to Owners Transfers of Assets from Customers Extinguishing Financial Liabilities with Equity Instruments Issued 2004 2004 2004 2004 2004 2005 2005 2006 2006 2006 2006 2006 2007 2007 2008 2008 2008 2009 2009 2011 2013

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine IFRIC 21 Levies

SIC Interpretations
# SIC-1 SIC-2 SIC-3 Consistency Different Cost Formulas for Inventories Superseded Consistency Capitalisation of Borrowing Costs Superseded Elimination of Unrealised Profits and Losses on Transactions with Associates Name Issued 1997 1997 1997
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International Financial Reporting Standards (IFRS) and IFRIC Interpretations

SIC-5 SIC-6 SIC-7 SIC-8 SIC-9

Superseded Classification of Financial Instruments - Contingent Settlement Provisions Superseded Costs of Modifying Existing Software Superseded Introduction of the Euro First-Time Application of IASs as the Primary Basis of Accounting Superseded

1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1999 1999 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2001 2001 2001 2001 2001 2001

Business Combinations Classification either as Acquisitions or Unitings of Interests Superseded SIC-10 Government Assistance No Specific Relation to Operating Activities Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded Consolidation Special Purpose Entities SIC-12 Superseded by IFRS 10 and IFRS 12 effective 1 January 2013 SIC-11 SIC-13 SIC-14 Jointly Controlled Entities Non-Monetary Contributions by Venturers Superseded by IFRS 11 and IFRS 12, effective for annual periods beginning on or after 1 January 2013

Property, Plant and Equipment Compensation for the Impairment or Loss of Items Superseded SIC-15 Operating Leases Incentives Share Capital Reacquired Own Equity Instruments (Treasury Shares) SIC-16 Superseded Equity Costs of an Equity Transaction SIC-17 Superseded Consistency Alternative Methods Superseded Reporting Currency Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 SIC-19 Superseded SIC-18 SIC-20 Equity Accounting Method Recognition of Losses Superseded

Income Taxes Recovery of Revalued Non-Depreciable Assets SIC-21 Superseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012 Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported SIC-22 Superseded SIC-23 SIC-24 Property, Plant and Equipment Major Inspection or Overhaul Costs Superseded

Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares Superseded 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-28 Business Combinations 'Date of Exchange' and Fair Value of Equity Instruments Superseded

SIC-29 Disclosure Service Concession Arrangements Reporting Currency Translation from Measurement Currency to Presentation Currency SIC-30 Superseded SIC-31 Revenue Barter Transactions Involving Advertising Services SIC-32 Intangible Assets Web Site Costs Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests SIC-33 Superseded

Other pronouncements
Name Issued Conceptual Framework for Financial Statements 2010 2010 Preface to International Financial Reporting Standards 2002* IFRS for Small and Medium Sized Entities IFRS Practice Statement Management Commentary
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2009 2010
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Note The above tables list the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above tables is the date the revised pronouncement was reissued (these are indicated with an asterisk (*) in the tables). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.
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