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IFRS Standards and Interpretations 2021

This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

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Osinloye Opeoluwa Adesubomi
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© © All Rights Reserved
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6K views2 pages

IFRS Standards and Interpretations 2021

This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

Uploaded by

Osinloye Opeoluwa Adesubomi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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IFRS in your pocket |2021

List of Standards, Interpretations and Practice


Statements

Standards
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: 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 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

29
IFRS in your pocket |2021

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

Interpretations
IFRIC 1  hanges in Existing Decommissioning, Restoration and
C
Similar Liabilities

IFRIC 2  embers’ Shares in Co-operative Entities and Similar


M
Instruments

IFRIC 5 Rights to Interests Arising from Decommissioning,


Restoration and Environmental Rehabilitation Funds

IFRIC 6  iabilities arising from Participating in a Specific Market—


L
Waste Electrical and Electronic Equipment

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial


Reporting in Hyperinflationary Economies

30

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