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|full name, other names
International Financial Reporting Standards
Financial Reporting Standards (IFRS) are designed as a
common global language for business affairs so that
company accounts are understandable and comparable across
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
International Accounting Standards (IAS) .
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
This page was first published in
April 2002; last updated in June 2015.