January 26, 2022

SB-Accounting

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Current List of IAS and IFRS Accounting Standards

Current IAS and IFRS Accounting Standards
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IAS means International Accounting Standards. And IFRS is the acronym for International Financial Reporting Standards. IAS was adopted by the new standard-setting body IASB (International Accounting Standard Board). Upon adoption, any accounting standard prepared and published by IASB becomes IFRS. In this article, I have listed the current list of these standards.

List of IFRS

IFRS Name Date
1 First-time Adoption of International Financial Reporting Standards 2008
2 Share-based Payment 2004
3 Business Combinations 2008
4 Insurance Contracts 2004
5 Non-current Assets Held for Sale and Discontinued Operations 2004
6 Exploration for and Evaluation of Mineral Resources 2004
7 Financial Instruments: Disclosures 2005
8 Operating Segments 2006
9 Financial Instruments 2014
10 Consolidated Financial Statements 2011
11 Joint Arrangements 2011
12 Disclosure of Interests in Other Entities 2011
13 Fair Value Measurement 2011
14 Regulatory Deferral Accounts 2014
15 Revenue from Contracts with Customers 2014
16 Leases 2016
17 Insurance Contracts 2017
List of IFRS

List of IAS

IAS Name Date
1 Presentation of Financial Statements 2007
2 Inventories 2005
7 Statement of Cash Flows 1992
8 Accounting Policies, Changes in Accounting Estimates and Errors 2003
10 Events After the Reporting Period 2003
12 Income Taxes 1996
16 Property, Plant and Equipment 2003
19 Employee Benefits (2011) 2011
20 Accounting for Government Grants and Disclosure of Government Assistance 1983
21 The Effects of Changes in Foreign Exchange Rates 2003
23 Borrowing Costs 2007
24 Related Party Disclosures 2009
26 Accounting and Reporting by Retirement Benefit Plans 1987
27 Separate Financial Statements (2011) 2011
28 Investments in Associates and Joint Ventures (2011) 2003
29 Financial Reporting in Hyperinflationary Economies 1987
32 Financial Instruments: Presentation 2003
33 Earnings Per Share 2003
34 Interim Financial Reporting 1998
36 Impairment of Assets 2004
37 Provisions, Contingent Liabilities and Contingent Assets 1998
38 Intangible Assets 2004
40 Investment Property 2003
41 Agriculture 2001
List of IAS

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