List of IFRS and IAS
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Refer below listing of International Accounting Standards for easy reference.
List of International Accounting Standards
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Issued before 2001
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IAS
1 Presentation of Financial Statements
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IAS
2 Inventories
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IAS
7 Statement of Cash Flows
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IAS
8 Accounting Policies, Changes in Accounting Estimates and Errors
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IAS
10 Events after the Reporting Period
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IAS
11 Construction Contracts (Superseded by IFRS 15)
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IAS
12 Income Taxes
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IAS
16 Property, Plant and Equipment
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IAS
17 Leases (Superseded
by IFRS 16)
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IAS
18 Revenue (Superseded by IFRS 15)
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IAS
19 Employee Benefits
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IAS
20 Accounting for Government Grants and Disclosure of Government Assistance
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IAS
21 The Effects of Changes in Foreign Exchange Rates
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IAS
23 Borrowing Costs
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IAS
24 Related Party Disclosures
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IAS
26 Accounting and Reporting by Retirement Benefit Plans
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IAS
27 Separate Financial Statements
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IAS
28 Investments in Associates and Joint Ventures
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IAS
29 Financial Reporting in Hyperinflationary Economies
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IAS
32 Financial Instruments: Presentation
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IAS
33 Earnings per Share
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IAS
34 Interim Financial Reporting
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IAS
36 Impairment of Assets
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IAS
37 Provisions, Contingent Liabilities and Contingent Assets
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IAS
38 Intangible Assets
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IAS
39 Financial Instruments: Recognition and Measurement (IAS 39 was superseded by IFRS 9 subject to
hedge accounting & any exception of IFRS 9)
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IAS
40 Investment Property
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IAS
41 Agriculture
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Issued after 2001
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Original Issue Date
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IFRS 1 First-time Adoption of International Financial Reporting
Standards
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Issued in 2003
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IFRS 2 Share-based Payment
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Issued in 2004
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IFRS 3 Business Combinations
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IFRS 4 Insurance Contracts
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Issued in 2004. IFRS 4 will be replaced
by IFRS 17 as of 1 Jan
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IFRS 5 Non-current Assets Held for Sale and Discontinued
Operations
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Issued in 2004
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IFRS 6 Exploration for and Evaluation of Mineral Resources
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IFRS 7 Financial Instruments: Disclosures
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Issued in 2005
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IFRS 8 Operating Segments
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Issued in 2006
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IFRS 9 Financial Instruments
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Originally issued in 2009 and finalized in 2014, . IFRS
9 is effective for annual periods beginning on or after 1 January 2018 with
early application permitted.
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IFRS 10 Consolidated Financial Statements
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Issued in 2011
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IFRS 11 Joint Arrangements
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IFRS 12 Disclosure of Interests in Other Entities
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IFRS 13 Fair Value Measurement
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IFRS 14 Regulatory Deferral Accounts
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Issued in 2014
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IFRS 15 Revenue from Contracts with Customers
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Issued in May 2014. Effective for annual
reporting periods beginning on or after 1 January 2018, with earlier
application permitted.
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IFRS 16 Leases
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Issued in 2016. IFRS 16 is effective
for annual reporting periods beginning on or after 1 January
2019, with earlier application permitted
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IFRS 17 Insurance Contracts
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Issued in 2017.
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Please note that all International Accounting Standards raised before 2001 were called IAS and after 2001 it was called IFRS.
Refer below link for more clarity on it:-
https://adviselance.blogspot.com/2020/04/foundation-of-ifrs.html
Refer below link for more clarity on it:-
https://adviselance.blogspot.com/2020/04/foundation-of-ifrs.html
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