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# Name Issued

The document discusses International Accounting Standards (IASs) which were issued by the International Accounting Standards Council and are endorsed and amended by the International Accounting Standards Board. It provides a table listing over 30 individual IAS standards, their names, issue dates, and notes on whether they have been superseded. The standards cover a range of accounting topics from financial statement presentation to employee benefits, taxes, investments, and reporting changes.

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47 views3 pages

# Name Issued

The document discusses International Accounting Standards (IASs) which were issued by the International Accounting Standards Council and are endorsed and amended by the International Accounting Standards Board. It provides a table listing over 30 individual IAS standards, their names, issue dates, and notes on whether they have been superseded. The standards cover a range of accounting topics from financial statement presentation to employee benefits, taxes, investments, and reporting changes.

Uploaded by

Joy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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International Accounting Standards (IASs) were issued by the antecedent International Accounting

Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board
(IASB). The IASB will also reissue standards in this series where it considers it appropriate.

# NAME ISSUED

IAS 1 Presentation of Financial Statements 2007*

IAS 2 Inventories 2005*

Consolidated Financial Statements


IAS 3 1976
Superseded in 1989 by IAS 27 and IAS 28

Depreciation Accounting
IAS 4
Withdrawn in 1999

Information to Be Disclosed in Financial Statements


IAS 5 1976
Superseded by IAS 1 effective 1 July 1998

Accounting Responses to Changing Prices


IAS 6
Superseded by IAS 15, which was withdrawn December 2003

IAS 7 Statement of Cash Flows 1992

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 2003

Accounting for Research and Development Activities


IAS 9
Superseded by IAS 38 effective 1 July 1999

IAS 10 Events After the Reporting Period 2003

Construction Contracts
IAS 11 1993
Will be superseded by IFRS 15 as of 1 January 2017

IAS 12 Income Taxes 1996*


Presentation of Current Assets and Current Liabilities
IAS 13
Superseded by IAS 1 effective 1 July 1998

Segment Reporting
IAS 14 1997
Superseded by IFRS 8 effective 1 January 2009

Information Reflecting the Effects of Changing Prices


IAS 15 2003
Withdrawn December 2003

IAS 16 Property, Plant and Equipment 2003*

IAS 17 Leases 2003*

Revenue
IAS 18 1993*
Will be superseded by IFRS 15 as of 1 January 2017

Employee Benefits (1998)
IAS 19 1998
Superseded by IAS 19 (2011) effective 1 January 2013

IAS 19 Employee Benefits (2011) 2011*

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983

IAS 21 The Effects of Changes in Foreign Exchange Rates 2003*

Business Combinations
IAS 22 1998*
Superseded by IFRS 3 effective 31 March 2004

IAS 23 Borrowing Costs 2007*

IAS 24 Related Party Disclosures 2009*

Accounting for Investments


IAS 25
Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987

IAS 27 Separate Financial Statements (2011) 2011

Consolidated and Separate Financial Statements


IAS 27 2003
Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013

IAS 28 Investments in Associates and Joint Ventures (2011) 2011

Investments in Associates
IAS 28 2003
Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013

IAS 29 Financial Reporting in Hyperinflationary Economies

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