List of International Financial Reporting Standards

Short description: None

This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.[1][2]

The IFRS include

* The Conceptual Framework for Financial Reporting；
* The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by the International Accounting Standards Committee (IASC) and adopted by the International Accounting Standards Board (IASB);
* The Interpretations —developed by the International Financial Reporting Interpretations Committee (IFRIC) and the Standing Interpretations Committee (SIC)；
* The IFRS Practice Statements.[3]

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

## Contents

* 1 List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS)
* 2 List of the Interpretations (IFRIC and SIC)
* 2.1 Interpretation Logic
* 2.2 Modern Developments: Agenda Decisions
* 3 List of the Practice Statements
* 3.1 Purpose and Logic
* 3.2 Future Developments
* 4 References
* 5 References
* 6 External links

## List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS)

N°  | Title  | Originally issued | Effective | Fully withdrawn | Superseded by

|
|
|
|
|

Template:SortKey | Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997)  | 1975  | 1975  | 2027  | IFRS 18
Template:SortKey | Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)

Inventories (1993)

| 1976  | 1976  |  |
Template:SortKey | Consolidated Financial Statements  | 1976  | 1977  | 1990  | IAS 27 and IAS 28
Template:SortKey | Depreciation Accounting  | 1976  | 1977  | 1999  | IAS 36
Template:SortKey | Information to Be Disclosed in Financial Statements  | 1976  | 1977  | 1998  | IAS 1
Template:SortKey | Accounting Responses to Changing Prices  | 1977  | 1978  | 1983  | IAS 15
Template:SortKey | Statement of Changes in Financial Position (1977)

Cash Flow Statements (1992)
Statement of Cash Flows (2007)

| 1977  | 1979  |  |
Template:SortKey | Unusual and Prior Period Items and Changes in Accounting Policies (1978)

Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)

| 1978  | 1979  |  |
Template:SortKey | Accounting for Research and Development Activities  | 1978  | 1980  | 1999  | IAS 38
IAS 10 | Contingencies and Events Occurring After the Balance Sheet Date (1978)

Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)

| 1978  | 1980  |  |
IAS 11 | Accounting for Construction Contracts (1979)

Construction Contracts (1993)

| 1979  | 1980  |  | IFRS 15
IAS 12 | Accounting for Taxes on Income (1979)

Income Taxes (1996)

| 1979  | 1981  |  |
IAS 13  | Presentation of Current Assets and Current Liabilities  | 1979  | 1981  | 1998  | IAS 1
IAS 14  | Reporting Financial Information by Segment (1981)

Segment reporting (1997)

| 1981  | 1983  | 2009  | IFRS 8
IAS 15  | Information Reflecting the Effects of Changing Prices  | 1981  | 1983  | 2005  | N/A
IAS 16 | Accounting for Property, Plant and Equipment (1982)

Property, Plant and Equipment (1993)

| 1982  | 1983  |  |
IAS 17 | Accounting for Leases (1982)

Leases (1997)

| 1982  | 1984  | 2019  | IFRS 16
IAS 18 | Revenue Recognition (1982)

Revenue (1993)

| 1982  | 1984  | 2018  | IFRS 15
IAS 19 | Accounting for Retirement Benefits in Financial Statements of Employers (1983)

Retirement Benefit Costs (1993)
Employee Benefits (1998)

| 1983  | 1985  |  |
IAS 20  | Accounting for Government Grants and Disclosure of Government Assistance  | 1983  | 1984  |  |
IAS 21  | Accounting for the Effects of Changes in Foreign Exchange Rates (1983)

The Effects of Changes in Foreign Exchange Rates (1993)

| 1983  | 1985  |  |
IAS 22  | Accounting for Business Combinations (1983)

Business Combinations (1993)

| 1983  | 1985  | 2004  | IFRS 3
IAS 23 | Capitalisation of Borrowing Costs (1984)

Borrowing Costs (1993)

| 1984  | 1986  |  |
IAS 24  | Related Party Disclosures | 1984  | 1986  |  |
IAS 25  | Accounting for Investments  | 1986  | 1987  | 2001  | IAS 39 and IAS 40
IAS 26 | Accounting and Reporting by Retirement Benefit Plans  | 1987  | 1988  |  |
IAS 27  | Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)

Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)

| 1989  | 1990  |  |
IAS 28  | Accounting for Investments in Associates (1989)

Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)

| 1989  | 1990  |  |
IAS 29  | Financial Reporting in Hyperinflationary Economies  | 1989  | 1990  |  |
IAS 30 | Disclosures in the Financial Statements of Banks and Similar Financial Institutions  | 1990  | 1991  | 2007  | IFRS 7
IAS 31 | Financial Reporting of Interests in Joint Ventures (1990)

Interests in Joint Ventures (2003)

| 1990  | 1992  | 2013  | IFRS 11 and IFRS 12
IAS 32  | Financial Instruments: Disclosure and Presentation (1995)

Financial Instruments: Presentation (2005)

| 1995  | 1996  |  |
IAS 33  | Earnings per Share | 1997  | 1999  |  |
IAS 34  | Interim Financial Reporting  | 1998  | 1999  |  |
IAS 35  | Discontinuing Operations  | 1998  | 1999  | 2005  | IFRS 5
IAS 36 | Impairment of Assets  | 1998  | 1999  |  |
IAS 37 | Provisions, Contingent Liabilities and Contingent Assets  | 1998  | 1999  |  |
IAS 38  | Intangible Assets  | 1998  | 1999  |  |
IAS 39 | Financial Instruments: Recognition and Measurement  | 1998  | 2001  | 2018  | IFRS 9
IAS 40  | Investment Property  | 2000  | 2001  |  |
IAS 41  | Agriculture | 2000  | 2003  |  |
Template:SortKey | First-time Adoption of International Financial Reporting Standards  | 2003  | 2004  |  |
Template:SortKey | Share-based Payment  | 2004  | 2005  |  |
Template:SortKey | Business Combinations | 2004  | 2004  |  |
Template:SortKey | Insurance Contracts  | 2004  | 2005  | January 1, 2023  | IFRS 17
Template:SortKey | Non-current Assets Held for Sale and Discontinued Operations  | 2004  | 2005  |  |
Template:SortKey | Exploration for and Evaluation of Mineral Resources  | 2004  | 2006  |  |
Template:SortKey | Financial Instruments: Disclosures  | 2005  | 2007  |  |
Template:SortKey | Operating Segments  | 2006  | 2009  |  |
Template:SortKey | Financial Instruments | 2009
(updated 2014)  | 2018  |  |
IFRS 10 | Consolidated Financial Statements | 2011  | 2013  |  |
IFRS 11 | Joint Arrangements | 2011  | 2013  |  |
IFRS 12 | Disclosure of Interests in Other Entities  | 2011  | 2013  |  |
IFRS 13 | Fair Value Measurement  | 2011  | 2013  |  |
IFRS 14  | Regulatory Deferral Accounts  | 2014  | 2016  |  |
IFRS 15 | Revenue from Contracts with Customers | 2014  | 2018  |  |
IFRS 16 | Leases | 2016  | 2019  |  |
IFRS 17 | Insurance contracts  | 2017  | 2023  |  |
IFRS 18  | Presentation and Disclosure in Financial Statements  | 2024  | 2027  |  |
IFRS 19  | Subsidiaries without Public Accountability: Disclosures  | 2024  | 2027  |  |

## List of the Interpretations (IFRIC and SIC)

The following table lists the interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) and the former Standing Interpretations Committee (SIC). These interpretations provide authoritative guidance on the application of IFRS and IAS standards where the standards themselves do not provide sufficient detail.

N°  | Title  | Originally issued | Effective | Fully withdrawn | Superseded by

|
|
|
|
|

Template:SortKey | Changes in Existing Decommissioning, Restoration and Similar Liabilities  | 2004  | 2004  |  |
Template:SortKey | Members' Shares in Co-operative Entities and Similar Instruments  | 2004  | 2005  |  |
Template:SortKey | Emission Rights  | 2004  | 2005  | 2005  | N/A
Template:SortKey | Determining whether an Arrangement contains a Lease  | 2004  | 2006  | 2019  | IFRS 16
Template:SortKey | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds  | 2004  | 2006  |  |
Template:SortKey | Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment  | 2005  | 2005  |  |
Template:SortKey | Approach under IAS 29 Financial Reporting in Hyperinflationary Economies  | 2005  | 2006  |  |
Template:SortKey | Scope of IFRS 2 | 2006  | 2006  | 2010  | IFRS 2
Template:SortKey | Reassessment of Embedded Derivatives  | 2006  | 2006  | 2010  | IFRS 9
IFRIC 10  | Interim Financial Reporting and Impairment  | 2006  | 2006  |  |
IFRIC 11  | IFRS 2-Group and Treasury Share Transactions  | 2006  | 2007  | 2010  | IFRS 2
IFRIC 12  | Service Concession Arrangements  | 2006  | 2008  |  |
IFRIC 13  | Customer Loyalty Programmes  | 2007  | 2008  | 2018  | IFRS 15
IFRIC 14  | IAS 19 \- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction  | 2007  | 2008  |  |
IFRIC 15  | Agreements for the Construction of Real Estate  | 2008  | 2009  | 2018  | IFRS 15
IFRIC 16  | Hedges of a Net Investment in a Foreign Operation  | 2008  | 2008  |  |
IFRIC 17  | Distributions of Non-cash Assets  | 2008  | 2009  |  |
IFRIC 18  | Transfers of Assets from Customers  | 2009  | 2009  | 2018  | IFRS 15
IFRIC 19  | Extinguishing Financial Liabilities with Equity Instruments  | 2009  | 2010  |  |
IFRIC 20  | Stripping Costs in the Production Phase of a Surface Mine  | 2011  | 2013  |  |
IFRIC 21  | Levies  | 2013  | 2014  |  |
IFRIC 22  | Foreign Currency Transactions and Advance Considerations  | 2016  | 2018  |  |
IFRIC 23  | Uncertainty over Income Tax Treatments  | 2017  | 2019  |  |
Template:SortKey | Consistency - Different Cost Formulas for Inventories  | 1997  | 1999  | 2005  | IAS 2
Template:SortKey | Consistency - Capitalisation of Borrowing Costs  | 1997  | 1998  | 2005  | IAS 8
Template:SortKey | Elimination of Unrealised Profits and Losses on Transactions with Associates  | 1997  | 1998  | 2005  | IAS 28
Template:SortKey | Classification of Financial Instruments - Contingent Settlement Provisions  | 1997  | 1998  | 2005  | IAS 32
Template:SortKey | Costs of Modifying Existing Software  | 1997  | 1998  | 2005  | IAS 16
Template:SortKey | Introduction of the Euro | 1997  | 1998  |  |
Template:SortKey | First-Time Application of IASs as the Primary Basis of Accounting  | 1998  | 1998  | 2004  | IFRS 1
Template:SortKey | Business Combinations - Classification either as Acquisitions or Unitings of Interests  | 1998  | 1998  | 2004  | IFRS 3
SIC 10  | Government Assistance-No Specific Relation to Operating Activities  | 1998  | 1998  |  |
SIC 11  | Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations  | 1998  | 1998  | 2005  | IAS 21
SIC 12  | Consolidation-Special Purpose Entities  | 1998  | 1999  | 2013  | IFRS 10
SIC 13  | Jointly Controlled Entities-Non-Monetary Contributions by Venturers  | 1998  | 1999  | 2013  | IFRS 10
SIC 14  | Property, Plant and Equipment - Compensation for the Impairment or Loss of Items  | 1998  | 1999  | 2005  | IAS 16
SIC 15  | Operating Leases-Incentives  | 1998  | 1999  | 2019  | IFRS 16
SIC 16  | Share Capital - Reacquired Own Equity Instruments (Treasury Shares)  | 1998  | 1999  | 2005  | IAS 32
SIC 17  | Equity - Costs of an Equity Transaction  | 1999  | 2000  | 2005  | IAS 32
SIC 18  | Consistency - Alternative Methods  | 1999  | 2000  | 2005  | IAS 8
SIC 19  | Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29  | 2000  | 2001  | 2005  | IAS 21
SIC 20  | Equity Accounting Method - Recognition of Losses  | 1999  | 2000  | 2005  | IAS 28
SIC 21  | Income Taxes-Recovery of Revalued Non-Depreciable Assets  | 1999  | 2000  | 2012  | IAS 12
SIC 22  | Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported  | 1999  | 2000  | 2004  | IFRS 3
SIC 23  | Property, Plant and Equipment - Major Inspection or Overhaul Costs  | 1999  | 2000  | 2005  | IAS 16
SIC 24  | Earnings Per Share - Financial instruments and other contracts that may be settled in shares  | 2000  | 2000  | 2005  | IAS 33
SIC 25  | Income Taxes-Changes in the Tax Status of an Entity or its Shareholders  | 1999  | 2000  |  |
SIC 26  | Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4] | N/A  | N/A  | N/A  | IAS 16
SIC 27  | Evaluating the Substance of Transactions Involving the Legal Form of a Lease  | 2000  | 2002  | 2019  | IFRS 16
SIC 28  | Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments  | 2001  | 2001  | 2004  | IFRS 3
SIC 29  | Disclosure-Service Concession Arrangements  | 2001  | 2002  |  |
SIC 30  | Reporting Currency - Translation from Measurement Currency to Presentation Currency  | 2001  | 2002  | 2005  | IAS 21
SIC 31  | Revenue-Barter Transactions Involving Advertising Services  | 2001  | 2002  | 2018  | IFRS 15
SIC 32  | Intangible Assets-Web Site Costs  | 2001  | 2002  |  |
SIC 33  | Consolidation and equity method - Potential voting rights and allocation of ownership interests  | 2001  | 2002  | 2005  | IAS 27 and IAS 28

### Interpretation Logic

The relationship between core standards and interpretations can be expressed as:

Total Reporting Requirement = Σ (Standard Requirements) + Σ (Related Interpretations)

### Modern Developments: Agenda Decisions

Since the issuance of IFRIC 23, the IFRS Interpretations Committee has primarily addressed application questions through Agenda Decisions. While these do not result in a new numbered IFRIC interpretation, they often include explanatory material that is considered essential for consistent application of IFRS.[5]

Total Authoritative Guidance = Σ (IFRS/IAS Standards) + Σ (IFRIC/SIC Interpretations) + Σ (Explanatory Agenda Decisions)

## List of the Practice Statements

IFRS Practice Statements provide non-mandatory guidance on topics related to financial reporting. They are designed to assist entities in applying IFRS principles to complex areas of judgment.

N°  | Title | Originally issued | Status/Developments

|
|
|

Practice Statement 1  | Management Commentary  | 2010  | Under revision (Exposure Draft issued 2021)
Practice Statement 2  | Making Materiality Judgements  | 2017  | Active

### Purpose and Logic

Practice Statements help bridge the gap between technical accounting and the narrative part of financial reports.

Complete Financial Report = Σ (Financial Statements) + Σ (Management Commentary & Disclosures)

* Practice Statement 1 (Management Commentary): Provides a framework for the narrative report that accompanies the financial statements, explaining the entity's strategy and resources.[6]
* Practice Statement 2 (Materiality): Helps entities decide whether information is "material". Information is material if omitting or misstating it could influence the decisions of users.[7]

### Future Developments

The IASB is currently working on a major project to replace the 2010 Management Commentary Practice Statement to better reflect environmental, social, and governance (ESG) reporting needs.[8]

## References

1. ↑ IFRS Foundation, 2012. About the IFRS Foundation and the IASB . Retrieved on April 22, 2012.
2. ↑ IFRS Foundation, 2012. Access the unaccompanied standards and their technical summaries . Retrieved on April 22, 2012.
3. ↑ ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/
4. ↑ IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.
5. ↑ IFRS Foundation, "About the IFRS Interpretations Committee", 2024.
6. ↑ IFRS Practice Statement 1, Management Commentary.
7. ↑ IFRS Practice Statement 2, Making Materiality Judgements.
8. ↑ IASB Project: Management Commentary, 2024.

## References

## External links

* v
* t
* e

International Financial Reporting Standards and Related Accounting Organizations

Organizations|

* IFRS Foundation
* International Accounting Standards Board

Predecessors|

* International Accounting Standards Committee

Selected standards|

| IFRS|

* 1
* 2
* 4
* 5
* 9
* 10
* 11
* 12
* 13
* 15
* 16
* 17

|

IAS|

* 1
* 2
* 7
* 8
* 10
* 16
* 17
* 19
* 37
* 39

* List of standards
* requirements

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