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 |
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IAS 1 |
Presentation of Financial Statements |
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IAS 2 |
Inventories |
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IAS 7 |
Cash Flow Statements |
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IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
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IAS 10 |
Events after the Balance Sheet Date |
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IAS 11 |
Construction Contracts |
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IAS 12 |
Income Taxes |
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IAS 14 |
Statement Reporting |
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IAS 16 |
Property, Plant and Equipment |
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IAS 17 |
Lease |
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IAS 18 |
Revenue |
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IAS 19 |
Employee Benefit |
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IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
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IAS 21 |
The Effects of Changes in Foreign Exchange Rate |
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IAS 23 |
Borrowing Costs |
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IAS 24 |
Related Party Disclosure |
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IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
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IAS 27 |
Consolidated and Separated Financial Statements |
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IAS 28 |
Investments in Associations |
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IAS 29 |
Financial Reporting in Hyperinflationary Economies |
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IAS 31 |
Interests in Joint Ventures |
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IAS 32 |
Financial Instrument: Presentation |
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IAS 33 |
Earning Per Share |
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IAS 34 |
Interim Financial Reporting |
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IAS 36 |
Impairment of Assets |
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IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
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IAS 38 |
Intangible Assets |
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IAS 39 |
Financial Instruments: Recognition and Measurement |
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IAS 40 |
Investment Property |
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IAS 41 |
Agriculture |
International Financial Reporting Standards IFRSs |
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IFRS 1 |
First Time Adoption of International Financial Reporting Standards |
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IFRS 2 |
Share based Payment |
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IFRS 3 |
Business Combinations |
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IFRS 4 |
Insurance Contracts |
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IFRS 5 |
Non Current Assets Held for Sale and Discontinued Operations |
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IFRS 6 |
Exploration for and Evaluation of Mineral Resources |
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IFRS 7 |
Financial Instruments: Disclosure |
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IFRS 8 |
Operating Segments |
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IFRS 9 |
Financial Instruments |