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IFRS

This document lists the International Financial Reporting Standards (IFRSs) and the International Accounting Standards (IASs). There are 16 IFRSs listed that cover topics such as business combinations, financial instruments, revenue recognition, and leases. There are also 41 IASs listed that cover topics such as the presentation of financial statements, accounting policies, income taxes, property, plant and equipment, employee benefits, and intangible assets.

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Mohammad Biplob
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522 views2 pages

IFRS

This document lists the International Financial Reporting Standards (IFRSs) and the International Accounting Standards (IASs). There are 16 IFRSs listed that cover topics such as business combinations, financial instruments, revenue recognition, and leases. There are also 41 IASs listed that cover topics such as the presentation of financial statements, accounting policies, income taxes, property, plant and equipment, employee benefits, and intangible assets.

Uploaded by

Mohammad Biplob
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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IFRS’S IAS’S

IFRS 1 First-time Adoption of International Financial IAS 1 Presentation of Financial Statements


Reporting Standards
IFRS 2 Share-based Payment IAS 2 Inventories
IFRS 3 Business Combinations IAS 7 Statement of Cash Flows
IFRS 4 Insurance Contracts IAS 8 Accounting Policies, Changes in Accounting
Estimates and Errors
IFRS 5 Non-current Assets Held for Sale and IAS 10 Events after the Reporting Period
Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral IAS 12 Income Taxes
Resources
IFRS 7 Financial Instruments: Disclosures IAS 16 Property, Plant and Equipment
IFRS 8 Operating Segments IAS 19 Employee Benefits List of Standards
IFRS 9 Financial Instruments IAS 20 Accounting for Government Grants and
Disclosure of Government Assistance
IFRS 10 Consolidated Financial Statements IAS 21 The Effects of Changes in Foreign Exchange
Rates
IFRS 11 Joint Arrangements IAS 23 Borrowing Costs
IFRS 12 Disclosure of Interests in Other Entities IAS 24 Related Party Disclosures
IFRS 13 Fair Value Measurement IAS 26 Accounting and Reporting by Retirement
Benefit Plans
IFRS 14 Regulatory Deferral Accounts IAS 27 Separate Financial Statements
IFRS 15 Revenue from Contracts with Customers IAS 28 Investments in Associates and Joint Ventures
IFRS 16 Leases IAS 29 Financial Reporting in Hyperinflationary
Economies
IFRS 17 Insurance Contracts 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

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