List of International

Financial Reporting
Standards

This is a list of the International

Financial Reporting Standards (IFRSs)
and official interpretations, as set out by
the IFRS Foundation. It includes
accounting standards either developed
or adopted by the International
Accounting Standards Board (IASB), the
standard-setting body of the IFRS
Foundation.[1][2]

The IFRS include

International Financial Reporting

standards (IFRSs)—developed by the
IASB;
International Accounting Standards
(IASs)—adopted by the IASB;
Interpretations originated from the
International Financial Reporting
Interpretations Committee (IFRICs);
and
Standing Interpretations Committee
(SICs).[2][3]
The list contains all standards and
interpretations regardless whether they
have been suspended.

List of Reporting Standards

and International
Accounting Standards
 Originally Superseded
N° Title Effective Fully withdrawn
issued by

Disclosure of
Accounting Policies
(1975)
IAS 1 1975 January 1, 1975
Presentation of Financial
Statements (1997)

Valuation and
Presentation of
Inventories in the
IAS 2 Context of the Historical 1976 January 1, 1976
Cost System (1975)

Inventories (1993)

Consolidated Financial IAS 27 and

IAS 3 1976 January 1, 1977 January 1, 1990
Statements IAS 28

IAS 4 Depreciation Accounting 1976 January 1, 1977 July 1, 1999 IAS 36

Information to Be
IAS 5 Disclosed in Financial 1976 January 1, 1977 July 1, 1998 IAS 1
Statements

Accounting Responses
IAS 6 1977 January 1, 1978 January 1, 1983 IAS 15
to Changing Prices

Statement of Changes in
Financial Position (1977)

Cash Flow Statements

IAS 7 1977 January 1, 1979
(1992)
Statement of Cash
Flows (2007)

IAS 8 Unusual and Prior Period 1978 January 1, 1979

Items and Changes in
Accounting Policies
(1978)

Net Profit or Loss for the

Period, Fundamental
 Errors and Changes in
Accounting Policies
(1993)
Accounting Policies,
Changes in Accounting
Estimates and Errors
(2003)

Accounting for Research

IAS 9 and Development 1978 January 1, 1980 July 1, 1999 IAS 38
Activities

Contingencies and
Events Occurring After
the Balance Sheet Date
(1978)
IAS 10 1978 January 1, 1980
Events After the Balance
Sheet Date (1999)
Events after the
Reporting Period (2007)

Accounting for
Construction Contracts
(1979)
IAS 11 1979 January 1, 1980
Construction Contracts
(1993)

Accounting for Taxes on

Income (1979)
IAS 12 1979 January 1, 1981
Income Taxes (1996)

Presentation of Current
IAS 13 Assets and Current 1979 January 1, 1981 July 1, 1998 IAS 1
Liabilities

IAS 14 Reporting Financial 1981 January 1, 1983 January 1, 2009 IFRS 8

Information by Segment
(1981)

Segment reporting
(1997)
 Information Reflecting
IAS 15 the Effects of Changing 1981 January 1, 1983 January 1, 2005 N/A
Prices

Accounting for Property,

Plant and Equipment
(1982)
IAS 16 1982 January 1, 1983
Property, Plant and
Equipment (1993)

Accounting for Leases

(1982)
IAS 17 1982 January 1, 1984 January 1, 2019 IFRS 16
Leases (1997)

Revenue Recognition
(1982)
IAS 18 1982 January 1, 1984 January 1, 2018 IFRS 15
Revenue (1993)

Accounting for
Retirement Benefits in
Financial Statements of
Employers (1983)
IAS 19 1983 January 1, 1985
Retirement Benefit Costs
(1993)
Employee Benefits
(1998)

Accounting for
Government Grants and
IAS 20 1983 January 1, 1984
Disclosure of
Government Assistance

IAS 21 Accounting for the 1983 January 1, 1985

Effects of Changes in
Foreign Exchange Rates
(1983)

The Effects of Changes

in Foreign Exchange
 Rates (1993)

Accounting for Business

Combinations (1983)
IAS 22 1983 January 1, 1985 April 1, 2004 IFRS 3
Business Combinations
(1993)

Capitalisation of
Borrowing Costs (1984)
IAS 23 1984 January 1, 1986
Borrowing Costs (1993)

Related Party
IAS 24 1984 January 1, 1986
Disclosures

Accounting for IAS 39 and

IAS 25 1986 January 1, 1987 January 1, 2001
Investments IAS 40

Accounting and
IAS 26 Reporting by Retirement 1987 January 1, 1988
Benefit Plans

Consolidated Financial
Statements and
Accounting for
Investments in
Subsidiaries (1989)
IAS 27 1989 January 1, 1990
Consolidated and
Separate Financial
Statements (2003)
Separate Financial
Statements (2011)

IAS 28 Accounting for 1989 January 1, 1990

Investments in
Associates (1989)

Investments in
Associates &
ASSOCIATES (2003)
Investments in
 Associates and Joint
Ventures (2011)

Financial Reporting in
IAS 29 Hyperinflationary 1989 January 1, 1990
Economies

Disclosures in the
Financial Statements of
IAS 30 1990 January 1, 1991 January 1, 2007 IFRS 7
Banks and Similar
Financial Institutions

Financial Reporting of
Interests in Joint
Ventures (1990) IFRS 11 and
IAS 31 1990 January 1, 1992 January 1, 2013
IFRS 12
Interests in Joint
Ventures (2003)

Financial Instruments:
Disclosure and
Presentation (1995)
IAS 32 1995 January 1, 1996
Financial Instruments:
Presentation (2005)

IAS 33 Earnings per Share 1997 January 1, 1999

Interim Financial
IAS 34 1998 January 1, 1999
Reporting

Discontinuing
IAS 35 1998 July 1, 1999 January 1, 2005 IFRS 5
Operations

IAS 36 Impairment of Assets 1998 July 1, 1999

Provisions, Contingent
IAS 37 Liabilities and 1998 July 1, 1999
Contingent Assets

IAS 38 Intangible Assets 1998 July 1, 1999

Financial Instruments:
IAS 39 Recognition and 1998 January 1, 2001 January 1, 2018 IFRS 9
Measurement

IAS 40 Investment Property 2000 January 1, 2001

IAS 41 Agriculture 2000 January 1, 2003

First-time Adoption of
IFRS 1 International Financial 2003 January 1, 2004
Reporting Standards

IFRS 2 Share-based Payment 2004 January 1, 2005

IFRS 3 Business Combinations 2004 April 1, 2004

IFRS 4 Insurance Contracts 2004 January 1, 2005 January 1, 2021 IFRS 17

Non-current Assets Held

IFRS 5 for Sale and 2004 January 1, 2005
Discontinued Operations

Exploration for and

IFRS 6 Evaluation of Mineral 2004 January 1, 2006
Resources

Financial Instruments:
IFRS 7 2005 January 1, 2007
Disclosures

IFRS 8 Operating Segments 2006 January 1, 2009

2009
IFRS 9 Financial Instruments (updated January 1, 2018
2014)

Consolidated Financial
IFRS 10 2011 January 1, 2013
Statements

IFRS 11 Joint Arrangements 2011 January 1, 2013

Disclosure of Interests in
IFRS 12 2011 January 1, 2013
Other Entities

IFRS 13 Fair Value Measurement 2011 January 1, 2013

Regulatory Deferral
IFRS 14 2014 January 1, 2016
Accounts

Revenue from Contracts

IFRS 15 2014 January 1, 2018
with Customers

IFRS 16 Leases 2016 January 1, 2019

IFRS 17 Insurance contracts 2017 January 1, 2021

List of Interpretations
List of Interpretations
 Originally Superseded
N° Title Effective Fully withdrawn
issued by

Consistency -
Different Cost
SIC 1 1997 January 1, 1999 January 1, 2005 IAS 2
Formulas for
Inventories

Consistency -
SIC 2 Capitalisation of 1997 January 1, 1998 January 1, 2005 IAS 8
Borrowing Costs

Elimination of
Unrealised Profits
SIC 3 and Losses on 1997 January 1, 1998 January 1, 2005 IAS 28
Transactions with
Associates

Classification of
Financial
Instruments -
SIC 5 1997 June 1, 1998 January 1, 2005 IAS 32
Contingent
Settlement
Provisions

Costs of Modifying
SIC 6 1997 June 1, 1998 January 1, 2005 IAS 16
Existing Software

Introduction of the
SIC 7 1997 June 1, 1998
Euro

First-Time
Application of IASs
SIC 8 1998 August 1, 1998 January 1, 2004 IFRS 1
as the Primary Basis
of Accounting

Business
Combinations -
SIC 9 Classification either 1998 August 1, 1998 April 1, 2004 IFRS 3
as Acquisitions or
Unitings of Interests

SIC 10 Government 1998 August 1, 1998

Assistance-No
 Specific Relation to
Operating Activities

Foreign Exchange -
Capitalisation of
SIC 11 Losses Resulting 1998 August 1, 1998 January 1, 2005 IAS 21
from Severe Currency
Devaluations

Consolidation-
SIC 12 Special Purpose 1998 July 1, 1999 January 1, 2013 IFRS 10
Entities

Jointly Controlled
Entities-Non-
SIC 13 Monetary 1998 January 1, 1999 January 1, 2013 IFRS 10
Contributions by
Venturers

Property, Plant and

Equipment -
SIC 14 Compensation for 1998 July 1, 1999 January 1, 2005 IAS 16
the Impairment or
Loss of Items

Operating Leases-
SIC 15 1998 January 1, 1999
Incentives

Share Capital -
Reacquired Own
SIC 16 1998 July 1, 1999 January 1, 2005 IAS 32
Equity Instruments
(Treasury Shares)

Equity - Costs of an
SIC 17 1999 January 30, 2000 January 1, 2005 IAS 32
Equity Transaction

Consistency -
SIC 18 1999 July 1, 2000 January 1, 2005 IAS 8
Alternative Methods

Reporting Currency -
Measurement and
Presentation of
SIC 19 2000 January 1, 2001 January 1, 2005 IAS 21
Financial Statements
under IAS 21 and IAS
29
SIC 20 Equity Accounting 1999 July 15, 2000 January 1, 2005 IAS 28
Method - Recognition
of Losses

Income Taxes-
Recovery of Revalued
SIC 21 1999 July 15, 2000 January 1, 2012 IAS 12
Non-Depreciable
Assets

Business
Combinations -
Subsequent
SIC 22 1999 July 15, 2000 April 1, 2004 IFRS 3
Adjustment of Fair
Values and Goodwill
Initially Reported

Property, Plant and

Equipment - Major
SIC 23 1999 July 15, 2000 January 1, 2005 IAS 16
Inspection or
Overhaul Costs

Earnings Per Share -

Financial
instruments and
SIC 24 2000 December 1, 2000 January 1, 2005 IAS 33
other contracts that
may be settled in
shares

Income Taxes-
Changes in the Tax
SIC 25 1999 July 15, 2000
Status of an Entity or
its Shareholders

Draft only - not

issued: Property,
Plant and Equipment
SIC 26 N/A N/A N/A IAS 16
– Results of
Incidental Operations
[4]

SIC 27 Evaluating the 2000 January 1, 2002

Substance of
Transactions
 Involving the Legal
Form of a Lease

Business
Combinations - 'Date
SIC 28 of Exchange' and Fair 2001 December 31, 2001 April 1, 2004 IFRS 3
Value of Equity
Instruments

Disclosure-Service
SIC 29 Concession 2001 January 1, 2002
Arrangements

Reporting Currency -
Translation from
Measurement
SIC 30 2001 January 1, 2002 January 1, 2005 IAS 21
Currency to
Presentation
Currency

Revenue-Barter
Transactions
SIC 31 2001 January 1, 2002
Involving Advertising
Services

Intangible Assets-
SIC 32 2001 March 25, 2002
Web Site Costs

Consolidation and
equity method -
Potential voting IAS 27 and
SIC 33 2001 January 1, 2002 January 1, 2005
rights and allocation IAS 28
of ownership
interests

Changes in Existing
Decommissioning,
IFRIC 1 2004 September 1, 2004
Restoration and
Similar Liabilities

Members’ Shares in
Co-operative Entities
IFRIC 2 2004 January 1, 2005
and Similar
Instruments
IFRIC 3 Emission Rights 2004 March 1, 2005 July 1, 2005 N/A

Determining whether
IFRIC 4 an Arrangement 2004 January 1, 2006
contains a Lease

Rights to Interests
arising from
Decommissioning,
IFRIC 5 2004 January 1, 2006
Restoration and
Environmental
Rehabilitation Funds

Liabilities arising
from Participating in
IFRIC 6 a Specific Market— 2005 December 1, 2005
Waste Electrical and
Electronic Equipment

Approach under IAS

29 Financial
IFRIC 7 Reporting in 2005 March 1, 2006
Hyperinflationary
Economies

IFRIC 8 Scope of IFRS 2 2006 May 1, 2006 January 1, 2010 IFRS 2

Reassessment of
IFRIC 9 Embedded 2006 June 1, 2006
Derivatives

Interim Financial
IFRIC
Reporting and 2006 November 1, 2006
10
Impairment

IFRS 2-Group and

IFRIC
Treasury Share 2006 March 1, 2007 January 1, 2010 IFRS 2
11
Transactions

IFRIC Service Concession

2006 January 1, 2008
12 Arrangements

IFRIC Customer Loyalty

2007 July 1, 2008
13 Programmes

IFRIC IAS 19 - The Limit on 2007 January 1, 2008

14 a Defined Benefit
 Asset, Minimum
Funding
Requirements and
their Interaction

Agreements for the

IFRIC
Construction of Real 2008 January 1, 2009
15
Estate

Hedges of a Net
IFRIC
Investment in a 2008 October 1, 2008
16
Foreign Operation

IFRIC Distributions of Non-

2008 July 1, 2009
17 cash Assets

IFRIC Transfers of Assets

2009 July 1, 2009
18 from Customers

Extinguishing
IFRIC Financial Liabilities
2009 July 1, 2010
19 with Equity
Instruments

Stripping Costs in the

IFRIC
Production Phase of 2011 January 1, 2013
20
a Surface Mine

IFRIC
Levies 2013 January 1, 2014
21

Foreign Currency
IFRIC Transactions and
2016 January 1, 2018
22 Advance
Considerations

Uncertainty over
IFRIC
Income Tax 2017 January 1, 2019
23
Treatments

[5]

References
References
1. IFRS Foundation, 2012. About the IFRS
Foundation and the IASB Archived 2012-
07-23 at the Wayback Machine.. Retrieved
on April 22, 2012.
2. IFRS Foundation, 2012. Access the
unaccompanied standards and their
technical summaries . Retrieved on April
22, 2012.
3. IFRS Foundation, 2012. The
unaccompanied IASs and their technical
summaries . Retrieved on April 22, 2012.
4. IASPlus, 2012. SIC D26 - IAS Plus .
Retrieved on October 25, 2012.
5. iasplus.com, retrieved on january 20th,
2018