IFRS-IAS

IFRS-IAS

The unaccompanied International Financial Reporting (IFRS) Standards, International Accounting Standard (IAS) Standards & interpretations as of 1 January 2016

A. International Financial reporting Standard (IFRS).

i. preface-to-international-financial-reporting-standards1-ifrs-foundation-2010

ii. the-conceptual-framework-for-financial-reporting-irfs-foundation-sept-2010

  1. ifrs01-first-time-adoption-of-international-financial-reporting-standards
  2. ifrs02-share-based-payment
  3. ifrs03-business-combinations
  4. ifrs04-insurance-contracts
  5. ifrs05-non-current-assets-held-for-sale-and-discontinued-operations
  6. ifrs06-exploration-for-and-evaluation-of-mineral-resources
  7. ifrs07-financial-instruments-disclosures
  8. ifrs08-operating-segments
  9. ifrs09-financial-instruments
  10. ifrs10-consolidated-financial-statements
  11. ifrs11-joint-arrangements
  12. ifrs12-disclosure-of-interests-in-other-entities
  13. ifrs13-fair-value-measurement
  14. ifrs14-regulatory-deferral-accounts
  15. ifrs15-revenue-from-contracts-with-customers
  16. ifrs16-leases

B. IFRIC

  1. ifric01-changes-in-existing-decommissioning-restoration-and-similar-liabilities
  2. ifric02-members-shares-in-co-operative-entities-and-similar-instruments
  3. ifric05-rights-to-interests-arising-from-decommissioning-restoration-environmental-rehabilitation
  4. ifric6-liabilities-arising-from-participating-in-a-specific-market-waste-electrical-electronic-eq
  5. ifric7-applying-the-restatement-approach-under-ias29-financial-reporting-in-hyperinflationary-economy
  6. ifric10-interim-financial-reporting-impairment
  7. ifric12-service-concession-arrangements
  8. ifric14-ias19-the-limit-on-a-defined-benefit-asset-minimum-funding-requirements-their-interaction
  9. ifric16-hedges-of-a-net-investment-in-a-foreign-operation
  10. ifric17-distributions-of-non-cash-assets-to-owners
  11. ifric19-extinguishing-financial-liabilities-with-equity-instruments
  12. ifric20-stripping-costs-in-the-production-phase-of-a-surface-mine
  13. ifric21-levies

C. SIC.

  1. sic07-introduction-of-the-euro
  2. sic10-government-assistance-no-specific-relation-to-operating-activities
  3. sic25-income-taxes-changes-in-the-tax-status-of-an-entity-or-its-shareholders
  4. sic29-service-concession-arrangements-disclosures
  5. sic32-intangible-assets-web-site-costs

D. International Accounting Standard (IAS)

  1. ias01-presentation-of-financial-statements
  2. ias02-inventories
  3. ias07-statement-of-cash-flows
  4. ias08-accounting-policies-changes-in-accounting-estimates-errors
  5. ias10-events-after-the-reporting-period
  6. ias12-income-taxes
  7. ias16-property-plant-and-equipment
  8. ias19-employee-benefits
  9. ias20-accounting-for-government-grants-and
  10. ias21-the-effects-of-changes-in-foreign-exchange-rates
  11. ias23-borrowing-costs
  12. ias24-related-party-disclosures
  13. ias26-accounting-reporting-by-retirement-benefit-plans
  14. ias27-separate-financial-statements
  15. ias28-investments-in-associates-joint-ventures
  16. ias29-financial-reporting-in-hyperinflationary-economies
  17. ias32-financial-instruments-presentation
  18. ias33-earnings-per-share
  19. ias34-interim-financial-reporting
  20. ias36-impairment-of-assets
  21. ias37-provisions-contingent-liabilities-contingent-assets
  22. ias38-intangible-assets
  23. ias39-financial-instruments-recognition-measurement
  24. ias40-investment-property
  25. ias41-agriculture
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