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International Financial Reporting Standards


International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
[from Wikipedia]


Accounting Policies  .  Agriculture  .  Borrowing Costs  .  Business Combinations  .  Cash Flows   .  Changing Prices  .  Consolidated Financial Statements  .  Construction Contracts  .  Contingent Assets  .  Contingent Liabilities  .  Disclosure  .  Discontinued Operations  .  Earnings per Share  .  Employee Benefits  .  Estimates and Errors  .  Events after the Reporting Period   .  Fair Value Measurement  .  Financial Instruments  .  Foreign Exchange Rates   .  Government Grants  .  Held for Sale  .  Hyperinflationary Economies  .  Impairment of Assets  .  Income Taxes  .  Insurance Contracts  .  Intangible Assets  .  Interests in Other Entities  .  Interim Financial Reporting  .  Inventories  .  Investment Property  .  Investments in Associates   .  Joint Arrangements  .  Joint Ventures   .  Leases   .  Mineral Resources  .  Non-current Assets Held for Sale  .  Operating Segments  .  Policies  .  Presentation  .  Property, Plant and Equipment  .  Provisions  .  Regulatory Deferral Accounts  .  Related Party Disclosures  .  Retirement Benefit Plans  .  Revenue  .  Revenue from Contracts with Customers  .  Separate Financial Statements  .  Share-based Payment  .  Statement of Cash Flows  .  

is issued by

IFAC  .  IASB  .


International Accounting Standards (IAS)  . 



List of the IFRSs [Wikipedia]

IAS 01    Disclosure of Accounting Policies
                Presentation of Financial Statements
IAS 02    Inventories
IAS 07    Statement of Cash Flows
IAS 08    Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10    Events after the Reporting Period
IAS 11    Construction Contracts
IAS 12    Income Taxes
IAS 15    Information Reflecting the Effects of Changing Prices
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 23    Borrowing Costs
IAS 24    Related Party Disclosures
IAS 26    Accounting and Reporting by Retirement Benefit Plans
IAS 27    Separate Financial Statements
IAS 28    Investments in Associates and Joint Ventures
IAS 29    Financial Reporting in Hyperinflationary Economies
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
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 Resources
IFRS  7    Financial Instruments: Disclosures
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
IFRS 14    Regulatory Deferral Accounts
IFRS 15    Revenue from Contracts with Customers

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This page was first published in April 2002; last updated in June 2015.