List of IAS & IFRS | International Accounting Standards

Wed, 11/09/2011 - 08:23 -- Umar Farooq

International Accounting Standards Board (IASB)

The International Accounting Standards Board (IASB) is an autonomous body. The main function of IASB is to develop and approve IFRSs. The board came in to being in 2001 and replaced the IASC. 

International Financial Reporting Standards Foundation

The International Financial Reporting Standards Foundation formerly known as International Accounting Standards Committee Foundation till March 2010. The IFRSs is an independent body formed in 2000 to monitor the IASB.

List of IASs International Accounting Standards and IFRSs International Financial Reporting Standards

International Accounting Standards –IAS

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Cash Flow Statements

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10

Events after the Balance Sheet Date

IAS 11

Construction Contracts

IAS 12

Income Taxes

IAS 14

Statement Reporting

IAS 16

Property, Plant and Equipment

IAS 17

Lease

IAS 18

Revenue

IAS 19

Employee Benefit

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance  

IAS 21

The Effects of Changes in Foreign Exchange Rate

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosure

IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS 27

Consolidated and Separated Financial Statements

IAS 28

Investments in Associations

IAS 29

Financial Reporting in Hyperinflationary Economies

IAS 31

Interests in Joint Ventures

IAS 32

Financial Instrument: Presentation

IAS 33

Earning 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

International Financial Reporting Standards IFRSs

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: Disclosure

IFRS 8

Operating Segments

IFRS 9

Financial Instruments

 

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