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? Ias

The document lists the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), detailing their total counts and specific standards. It also highlights upcoming amendments effective from January 2025 to 2026, and identifies the most frequently examined standards in Strategic Business Reporting (SBR). Additionally, it notes other commonly referenced standards in accounting practices.

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6 views2 pages

? Ias

The document lists the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), detailing their total counts and specific standards. It also highlights upcoming amendments effective from January 2025 to 2026, and identifies the most frequently examined standards in Strategic Business Reporting (SBR). Additionally, it notes other commonly referenced standards in accounting practices.

Uploaded by

sikotaskolo
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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📘 IAS – International Accounting Standards (Total Active = 23)

1. IAS 1 – Presentation of Financial Statements


2. IAS 2 – Inventories
3. IAS 7 – Statement of Cash Flows
4. IAS 8 – Accounting Policies, Changes in Estimates & Errors
5. IAS 10 – Events After the Reporting Period
6. IAS 12 – Income Taxes
7. IAS 16 – Property, Plant & Equipment
8. IAS 20 – Government Grants & Assistance
9. IAS 21 – Foreign Exchange (including “lack of exchangeability” amendment
effective 1 Jan 2025)
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om+7ifrs.org+2accaglobal.com+2en.wikipedia.org+2
10. IAS 23 – Borrowing Costs
11. IAS 24 – Related Party Disclosures
12. IAS 28 – Associates & Joint Ventures
13. IAS 32 – Financial Instruments: Presentation
14. IAS 36 – Impairment of Assets
15. IAS 37 – Provisions, Contingent Liabilities & Assets
16. IAS 38 – Intangible Assets
17. IAS 40 – Investment Property
18. IAS 41 – Agriculture

📗 IFRS – International Financial Reporting Standards (Total = 19)

1. IFRS 1 – First-time Adoption of IFRS


2. IFRS 2 – Share-based Payment
3. IFRS 3 – Business Combinations
4. IFRS 5 – Non-current Assets Held for Sale & Discontinued Ops
5. IFRS 6 – Exploration & Evaluation of Mineral Resources
6. IFRS 7 – Financial Instruments: Disclosures
7. IFRS 8 – Operating Segments
8. IFRS 9 – Financial Instruments
9. IFRS 10 – Consolidated Financial Statements
10. IFRS 11 – Joint Arrangements
11. IFRS 12 – Disclosure of Interests in Other Entities
12. IFRS 13 – Fair Value Measurement
13. IFRS 14 – Regulatory Deferral Accounts
14. IFRS 15 – Revenue from Contracts with Customers
15. IFRS 16 – Leases
16. IFRS 17 – Insurance Contracts (effective 1 Jan 2023)
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17. IFRS 18 – Presentation & Disclosure in Financial Statements (new, replaces
IAS 1) bdo.global+7en.wikipedia.org+7bdo.global+7
18. IFRS 19 – Subsidiaries without Public Accountability: Disclosures (new)
🛠 Amendments Effective as of 1 Jan 2025–2026

 Amendments to IAS 7 & IFRS 7 – Supplier finance arrangements (1 Jan 2025)


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 Amendments to IAS 21 – Lack of exchangeability (1 Jan 2025) nexia-
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 Amendments to IFRS 9 & IFRS 7 – Classification & measurement of financial
instruments, including nature-dependent electricity contracts (effective 1 Jan 2026)
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 Annual Improvements to IFRS (Vol 11) – affecting IFRS 1, 7, 9, 10, IAS 7 (1
Jan 2026) nexia-sabt.co.za+2ifrs.org+2kpmg.com+2

📊 Most Frequently Examined in SBR:

1. IFRS 15 – Revenue from Contracts with Customers


2. IFRS 16 – Leases
3. IFRS 9 – Financial Instruments
4. IFRS 3 – Business Combinations
5. IAS 36 – Impairment of Assets
6. IAS 12 – Income Taxes
7. IAS 37 – Provisions, Contingent Liabilities & Assets
8. IFRS 10 – Consolidated Financial Statements
9. IAS 1 (soon IFRS 18) – Presentation of Financial Statements
10. IFRS 13 – Fair Value Measurement

📌 Also Common:

 IAS 16 – PPE
 IAS 38 – Intangibles
 IAS 21 – Foreign Exchange
 IAS 7 – Cash Flows (often indirectly)

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