Home > Company Accounting > International Financial Reporting Standards

International Financial Reporting Standards


(last updated 23/07/2010)

Standards and interpretations are issued by the International Accounting Standards Board (IASB) and the International Financial Reporting Interpretations Committee (IFRIC).

The following list of international financial reporting standards (IFRSs) and international accounting standards (IASs) are for guidance only, visit details and updated about International Financial Reporting Standards on Deloitte website; IFRS and IAS Summaries and other links http://www.iasplus.com/links/links.htm

IFRSs
IFRS 1 First-time adoption of international financial reporting standards Fact sheet
IFRS 2 Share-based payment Fact sheet
IFRS 3 Business combinations Fact sheet
IFRS 4 Insurance contracts Fact sheet
IFRS 5 Non-current assets held for sale and discontinued operations Fact sheet
IFRS 6 Exploration for and evaluation of mineral resources Fact sheet
IFRS 7 Financial instruments: disclosures Fact sheet
IFRS 8 Operating segments Fact sheet
IASs
IAS 1 Presentation of financial statements Fact sheet
IAS 2 Inventories Fact sheet
IAS 7 Cash flow statements Fact sheet
IAS 8 Accounting policies, changes in accounting estimates and errors Fact sheet
IAS 10 Events after the balance sheet date Fact sheet
IAS 11 Construction contracts Fact sheet
IAS 12 Income taxes Fact sheet
IAS 16 Property, plant and equipment Fact sheet
IAS 17 Leases Fact sheet
IAS 18 Revenue Fact sheet
IAS 19 Employee benefits Fact sheet
IAS 20 Accounting for government grants and disclosure of government assistance Fact sheet
IAS 21 The effects of changes in foreign exchange rates Fact sheet
IAS 23 Borrowing costs Fact sheet
IAS 24 Related party disclosures Fact sheet
IAS 26 Accounting and reporting by retirement benefit plans Fact sheet
IAS 27 Consolidated and separate financial statements Fact sheet
IAS 28 Investments in associates Fact sheet
IAS 29 Financial reporting in hyperinflationary economies Fact sheet
IAS 31 Interests in joint ventures Fact sheet
IAS 32 Financial instruments: presentation Fact sheet
IAS 33 Earnings per share Fact sheet
IAS 34 Interim financial reporting Fact sheet
IAS 36 Impairment of assets Fact sheet
IAS 37 Provisions, contingent liabilities and contingent assets Fact sheet
IAS 38 Intangible assets Fact sheet
IAS 39 Financial instruments: recognition and measurement Fact sheet
IAS 40 Investment property Fact sheet
IAS 41 Agriculture Fact sheet

Source: CPA Austalia http://www.cpaaustralia.com.au

Related

Free online financial reporting tools from Deloitte http://www.deloitte.com/view/en_GX/global/services/Audit/global-ifrs-offerings-services/ifrs-implementation-services/ifrs-elearning/

International Financial Reporting Standards (Foundation) http://www.ifrs.org

International Financial Reporting Standards (IFRS Source) http://www.ifrs.com

IFRS Medel Financial Statement http://www.iasplus.com/fs/fs.htm; general liks http://www.iasplus.com/links/links.htm

Australian Security & Investment Commission, Implementing the International Financial Reporting Standards (IFRS) http://www.asic.gov.au/asic/asic.nsf/byheadline/Implementing+the+IFRS?openDocument

Financial Reporting Council The FRC is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia and giving the Minister reports and advice on these matters.

Australian Accounting Standards Board (AASB)

Standard Business Reporting (Australia) http://www.sbr.gov.au/en/Learning.aspx

RSs
IFRS 1 First-time adoption of international financial reporting standards Fact sheet
IFRS 2 Share-based payment Fact sheet
IFRS 3 Business combinations Fact sheet
IFRS 4 Insurance contracts Fact sheet
IFRS 5 Non-current assets held for sale and discontinued operations Fact sheet
IFRS 6 Exploration for and evaluation of mineral resources Fact sheet
IFRS 7 Financial instruments: disclosures Fact sheet
IFRS 8 Operating segments Fact sheet
IASs
IAS 1 Presentation of financial statements Fact sheet
IAS 2 Inventories Fact sheet
IAS 7 Cash flow statements Fact sheet
IAS 8 Accounting policies, changes in accounting estimates and errors Fact sheet
IAS 10 Events after the balance sheet date Fact sheet
IAS 11 Construction contracts Fact sheet
IAS 12 Income taxes Fact sheet
IAS 16 Property, plant and equipment Fact sheet
IAS 17 Leases Fact sheet
IAS 18 Revenue Fact sheet
IAS 19 Employee benefits Fact sheet
IAS 20 Accounting for government grants and disclosure of government assistance Fact sheet
IAS 21 The effects of changes in foreign exchange rates Fact sheet
IAS 23 Borrowing costs Fact sheet
IAS 24 Related party disclosures Fact sheet
IAS 26 Accounting and reporting by retirement benefit plans Fact sheet
IAS 27 Consolidated and separate financial statements Fact sheet
IAS 28 Investments in associates Fact sheet
IAS 29 Financial reporting in hyperinflationary economies Fact sheet
IAS 31 Interests in joint ventures Fact sheet
IAS 32 Financial instruments: presentation Fact sheet
IAS 33 Earnings per share Fact sheet
IAS 34 Interim financial reporting Fact sheet
IAS 36 Impairment of assets Fact sheet
IAS 37 Provisions, contingent liabilities and contingent assets Fact sheet
IAS 38 Intangible assets Fact sheet
IAS 39 Financial instruments: recognition and measurement Fact sheet
IAS 40 Investment property Fact sheet
IAS 41 Agriculture Fact sheet
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