Standards
|
IAS
|
1, 2, 7, 8, 10, 11, 12, 16,
17, 18, 19,
20, 21, 23,
24, 26, 27,
28, 29, 31,
32, 33, 34,
36, 37, 38,
39, 40, 41
|
|
IFRS
|
1, 2, 3, 4, 5, 6, 7, 8
|
|
Withdrawn
|
IAS: 14, 15, 22, 30, 35
|
| Standard |
Not legally binding latest consolidated text of the standard |
Last EU endorsed/amended on |
Related interpretations |
IAS 1
|
Presentation of Financial Statements
|
 
|
12.06.2009 |
SIC 15,
29,
32,
IFRIC 1
|
|
IAS 2
|
Inventories
|
|
23.01.2009 |
SIC 32
|
|
IAS 7
|
Cash Flow Statements
|
|
12.06.2009 |
— |
|
IAS 8
|
Accounting Policies, Changes in Accounting Estimates
and Errors
|
|
23.01.2009 |
Most of SIC/IFRIC
|
|
IAS 10
|
Events After the Balance Sheet Date
|
|
23.01.2009 |
SIC 7
|
|
IAS 11
|
Construction Contracts
|
|
03.11.2008 |
SIC 27, 32
|
|
IAS 12
|
Income Taxes
|
|
12.06.2009 |
SIC 21, 25,
IFRIC 7
|
|
IAS 16
|
Property, Plant and Equipment
|
|
12.06.2009 |
SIC 13, 21,
29, 32,
IFRIC 1, 4
|
|
IAS 17
|
Leases
|
|
03.11.2008 |
SIC 15, 27,
29, 32,
IFRIC 4
|
|
IAS 18
|
Revenue
|
|
23.01.2009 |
SIC 13, 27,
31
|
|
IAS 19
|
Employee Benefits
|
|
23.01.2009 |
SIC 12
|
|
IAS 20
|
Accounting for Government Grants and Disclosure of
Government Assistance
|
|
23.01.2009 |
SIC 10
|
|
IAS 21 |
The Effects of Changes in Foreign Exchange Rates
|
|
12.06.2009 |
SIC 7
|
|
IAS 23
|
Borrowing Costs
|
|
23.01.2009 |
IFRIC 1
|
|
IAS 24
|
Related Party Disclosures
|
|
03.11.2008 |
— |
|
IAS 26
|
Accounting and Reporting by Retirement Benefit Plans
|
|
03.11.2008 |
— |
|
IAS 27
|
Consolidated and Separate Financial Statements
|
|
12.06.2009 |
SIC 12,
IFRIC 5
|
|
IAS 28
|
Investments in Associates
|
|
12.06.2009 |
IFRIC 5
|
|
IAS 29
|
Financial Reporting in Hyperinflationary Economies
|
|
23.01.2009 |
IFRIC 7
|
|
IAS 31
|
Interests in Joint Ventures
|
|
12.06.2009 |
SIC 13,
IFRIC 5
|
|
IAS 32
|
Financial Instruments: Presentation
|
|
12.06.2009 |
SIC 12,
IFRIC 2, 11
|
|
IAS 33
|
Earnings per Share
|
|
12.06.2009 |
— |
|
IAS 34
|
Interim Financial Reporting
|
|
12.06.2009 |
IFRIC 10
|
|
IAS 36
|
Impairment of Assets
|
|
12.06.2009 |
SIC 32,
IFRIC 1, 10
|
|
IAS 37
|
Provisions, Contingent Liabilities and Contingent Assets
|
|
12.06.2009 |
SIC 27, 29,
IFRIC 1, 5, 6
|
|
IAS 38
|
Intangible Assets
|
|
12.06.2009 |
SIC 29, 32,
IFRIC 4
|
|
IAS 39
|
Financial Instruments: Recognition and Measurement
|
|
16.09.2009 |
SIC 27,
IFRIC 2, 5, 9, 10
|
|
|
See also:
|
|
|
IAS 39 revision
IAS 39 temporary carve-out (2005)
|
|
IAS 40
|
Investment Property
|
|
23.01.2009 |
SIC 21
|
|
IAS 41
|
Agriculture
|
|
23.01.2009 |
— |
|
IFRS 1
|
First-time Adoption of International Financial
Reporting Standards
|
|
12.06.2009 |
IFRIC 9
|
|
IFRS 2
|
Share-based Payment
|
|
12.06.2009 |
SIC 12,
IFRIC 8, 11
|
|
|
Press:
|
|
IFRS 3
|
Business Combinations
|
|
12.06.2009 |
SIC 32,
IFRIC 9
|
|
IFRS 4
|
Insurance Contracts
|
|
12.06.2009 |
SIC 27
|
|
IFRS 5
|
Non-current Assets Held for Sale and Discontinued
Operations
|
|
12.06.2009 |
— |
|
IFRS 6
|
Exploration for and evaluation of Mineral Resources
|
|
03.11.2008 |
— |
|
IFRS 7
|
Financial Instruments: Disclosures
|
|
10.09.2009 |
— |
|
IFRS 8
|
Operating Segments
|
|
03.11.2008 |
— |
|
|
Withdrawn standard
|
|
Withdrawn from
|
Comments
|
IAS 14
|
Segment Reporting
|
2009 fin year
|
Replaced by IFRS 8 Operating Segments from 2009
financial year
|
|
IAS 15
|
Information Reflecting the Effects of Changing Prices
|
01.01.2005 |
— |
|
IAS 22
|
Business Combinations
|
01.01.2005
|
Replaced by IFRS 3 Business Combinations from 2005
financial year
|
|
IAS 30
|
Disclosures in the Financial Statements of Banks and
Similar Financial Institutions
|
2007 fin year
|
Replaced by IFRS 7 Financial Instruments: Disclosures
from 2007 financial year
|
|
IAS 35
|
Discontinuing Operations
|
2007 fin year
|
Replaced by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations from 2007 financial year
|
|
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