International Financial Reporting Standards
IFRS 1
First-time Adoption of International Financial Reporting Standards
2008*
IFRS 2
Share-based Payment
2004
IFRS 3
Business Combinations
2008*
IFRS 4
Insurance Contracts
2004
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
2004
IFRS 6
Exploration for and Evaluation of Mineral Assets
2004
IFRS 7
Financial Instruments: Disclosures
2005
IFRS 8
Operating Segments
2006
IFRS 9
Financial Instruments
2014*
IFRS 10
Consolidated Financial Statements
2011
IFRS 11
Joint Arrangements
2011
IFRS 12
Disclosure of Interests in Other Entities
2011
IFRS 13
Fair Value Measurement
2011
IFRS 14
Regulatory Deferral Accounts
2014
IFRS 15
Revenue from Contracts with Customers
2014
International Accounting Standards
IAS 1
Presentation of Financial Statements
2007*
IAS 3
Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28
1976
IAS 4
Depreciation Accounting Withdrawn in 1999
IAS 5
Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998
1976
IAS 6
Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003
IAS 7
Statement of Cash Flows
1992
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
2003
IAS 9
Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July 1999
IAS 10
Events After the Reporting Period
2003
IAS 11
Construction Contracts Will be superseded by IFRS 15 as of 1 January 2017
1993
IAS 12
Income Taxes
1996*
IAS 13
Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998
IAS 14
Segment Reporting Superseded by IFRS 8 effective 1 January 2009
1997
IAS 15
Information Reflecting the Effects of Changing Prices Withdrawn December 2003
2003
IAS 16
Property, Plant and Equipment
2003*
IAS 18
Revenue Will be superseded by IFRS 15 as of 1 January 2017
1993*
IAS 19
Employee Benefits (1998) Superseded by IAS 19 (2011) effective 1 January 2013
1998
IAS 19
Employee Benefits (2011)
2011*
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
1983
IAS 21
The Effects of Changes in Foreign Exchange Rates
2003*
IAS 22
Business Combinations Superseded by IFRS 3 effective 31 March 2004
1998*
IAS 23
Borrowing Costs
2007*
IAS 24
Related Party Disclosures
2009*
IAS 25
Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001
IAS 26
Accounting and Reporting by Retirement Benefit Plans
1987
IAS 27
Separate Financial Statements (2011)
2011
IAS 27
Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
2003
IAS 28
Investments in Associates and Joint Ventures (2011)
2001
IAS 28
Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
2003
IAS 29
Financial Reporting in Hyperinflationary Economies
1989
IAS 30
Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007
1990
IAS 31
Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013
2003*
IAS 32
Financial Instruments: Presentation
2003*
IAS 33
Earnings Per Share
2003*
IAS 34
Interim Financial Reporting
1998
IAS 35
Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005
1998
IAS 36
Impairment of Assets
2004*
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
1998
IAS 38
Intangible Assets
2004*
IAS 39
Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied
2003*
IAS 40
Investment Property
2003*