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    List of Ifrs

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    Krishal Budhathoki
    This document lists the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations, and Practice Statements issued by the International Accounting Standards Board. There are 16 IFRS standards, 41 IAS standards, 23 IFRIC interpretations, 4 SIC interpretations, and 2 practice statements that provide the framework for international financial reporting.

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    © All Rights Reserved
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    List of Ifrs

    Uploaded by

    Krishal Budhathoki
    1K views2 pages
    This document lists the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations, and Practice Statements issued by the International Accounting Standards Board. There are 16 IFRS standards, 41 IAS standards, 23 IFRIC interpretations, 4 SIC interpretations, and 2 practice statements that provide the framework for international financial reporting.

    Original Description:

    List of IFRS, IAS IFRIC, SIC

    Original Title

    LIST OF IFRS

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    This document lists the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations, and Practice Statements issued by the International Accounting Standards Board. There are 16 IFRS standards, 41 IAS standards, 23 IFRIC interpretations, 4 SIC interpretations, and 2 practice statements that provide the framework for international financial reporting.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    1K views2 pages

    List of Ifrs

    Uploaded by

    Krishal Budhathoki
    This document lists the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations, and Practice Statements issued by the International Accounting Standards Board. There are 16 IFRS standards, 41 IAS standards, 23 IFRIC interpretations, 4 SIC interpretations, and 2 practice statements that provide the framework for international financial reporting.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    IFRS Standards

    IFRS 1 First-time Adoption of International Financial Reporting Standards


    IFRS 2 Share-based Payment
    IFRS 3 Business Combinations
    IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
    IFRS 6 Exploration for and Evaluation of Mineral Resources
    IFRS 7 Financial Instruments: Disclosures
    IFRS 8 Operating Segments
    IFRS 9 Financial Instruments
    IFRS 10 Consolidated Financial Statements
    IFRS 11 Joint Arrangements
    IFRS 12 Disclosure of Interests in Other Entities
    IFRS 13 Fair Value Measurement
    IFRS 14 Regulatory Deferral Accounts
    IFRS 15 Revenue from Contracts with Customers
    IFRS 16 Leases
    IFRS 17 Insurance Contracts

    IAS Standards
    IAS 1 Presentation of Financial Statements
    IAS 2 Inventories
    IAS 7 Statement of Cash Flows
    IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
    IAS 10 Events after the Reporting Period
    IAS 12 Income Taxes
    IAS 16 Property, Plant and Equipment
    IAS 19 Employee Benefits
    IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
    IAS 21 The Effects of Changes in Foreign Exchange Rates
    IAS 23 Borrowing Costs
    IAS 24 Related Party Disclosures
    IAS 26 Accounting and Reporting by Retirement Benefit Plans
    IAS 27 Separate Financial Statements
    IAS 28 Investments in Associates and Joint Ventures
    IAS 29 Financial Reporting in Hyperinflationary Economies
    IAS 32 Financial Instruments: Presentation
    IAS 33 Earnings 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
    IFRIC Interpretations
    IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
    IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
    IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental
    Rehabilitation Funds
    IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic
    Equipment
    IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary
    Economies
    IFRIC 10 Interim Financial Reporting and Impairment
    IFRIC 12 Service Concession Arrangements
    IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their
    Interaction
    IFRIC 16 Hedges of a Net Investment in a Foreign Operation
    IFRIC 17 Distributions of Non-cash Assets to Owners
    IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
    IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
    IFRIC 21 Levies
    IFRIC 22 Foreign Currency Transactions and Advance Consideration
    IFRIC 23 Uncertainty over Income Tax Treatments

    SIC Interpretations
    SIC-7 Introduction of the Euro
    SIC-10 Government Assistance - No Specific Relation to Operating Activities
    SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
    SIC-29 Service Concession Arrangements: Disclosures
    SIC 32 Intangible Assets - Web Site Costs

    Practice Statements
    PRACTICE STATEMENT 1 Management Commentary Practice Statement
    PRACTICE STATEMENT 2 Materiality Practice Statement

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