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    List of Ias

    Uploaded by

    Rakib Ahmed
    This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standards Board. There are 13 IFRS standards that cover topics such as business combinations, operating segments, and fair value measurement. The document also lists 41 IAS standards, many of which have been superseded, that cover various accounting topics such as inventories, revenue, employee benefits, and impairment of assets.

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    List of Ias

    Uploaded by

    Rakib Ahmed
    273 views4 pages
    This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standards Board. There are 13 IFRS standards that cover topics such as business combinations, operating segments, and fair value measurement. The document also lists 41 IAS standards, many of which have been superseded, that cover various accounting topics such as inventories, revenue, employee benefits, and impairment of assets.

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    IAS

    Original Title

    LIST OF IAS

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    This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standards Board. There are 13 IFRS standards that cover topics such as business combinations, operating segments, and fair value measurement. The document also lists 41 IAS standards, many of which have been superseded, that cover various accounting topics such as inventories, revenue, employee benefits, and impairment of assets.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    273 views4 pages

    List of Ias

    Uploaded by

    Rakib Ahmed
    This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standards Board. There are 13 IFRS standards that cover topics such as business combinations, operating segments, and fair value measurement. The document also lists 41 IAS standards, many of which have been superseded, that cover various accounting topics such as inventories, revenue, employee benefits, and impairment of assets.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    International Financial Reporting 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 Assets

    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

    International Accounting Standards

    IAS 1 Presentation of Financial Statements

    IAS 2 Inventories

    IAS 3 Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977.
    Superseded in 1989 by IAS 27 and IAS 28

    IAS 4 Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all
    of which were issued or revised in 1998

    IAS 5 Information to Be Disclosed in Financial Statements Originally issued October


    1976, effective 1 January 1997. Superseded by IAS 1 in 1997

    IAS 6 Accounting Responses to Changing Prices Superseded by IAS 15, which was
    withdrawn December 2003

    IAS 7 Statement of Cash Flows

    IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

    IAS 9 Accounting for Research and Development Activities Superseded by IAS 38


    effective 1.7.99

    IAS 10 Events After the Reporting Period

    IAS 11 Construction Contracts

    IAS 12 Income Taxes

    IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 1

    IAS 14 Segment Reporting

    IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December


    2003

    IAS 16 Property, Plant and Equipment

    IAS 17 Leases

    IAS 18 Revenue

    IAS 19 Employee Benefits

    IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

    IAS 21 The Effects of Changes in Foreign Exchange Rates

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

    IAS 23 Borrowing Costs

    IAS 24 Related Party Disclosures

    IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001

    IAS 26 Accounting and Reporting by Retirement Benefit Plans

    IAS 27 Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS
    12 and IAS 27 (rev. 2011) effective 2013

    IAS 28 Investments in Associates Superseded by IAS 28 (rev. 2011) and IFRS 12


    effective 2013

    IAS 29 Financial Reporting in Hyperinflationary Economies

    IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial


    Institutions Superseded by IFRS 7 effective 2007

    IAS 31 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 2013

    IAS 32 Financial Instruments: Presentation Disclosure provisions superseded by IFRS


    7 effective 2007

    IAS 33 Earnings Per Share

    IAS 34 Interim Financial Reporting

    IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 2005

    IAS 36 Impairment of Assets

    IAS 37 Provisions, Contingent Liabilities and Contingent Assets

    IAS 38 Intangible Assets

    IAS 39 Financial Instruments: Recognition and Measurement Superseded by IFRS 9


    effective 2013

    IAS 40 Investment Property

    IAS 41 Agriculture

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