• International Financial Reporting Standards (IFRS)—standards issued after 2001
• International Accounting Standards (IAS)—standards issued before 2001
• Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC)—issued after 2001
• Standing Interpretations Committee (SIC)—issued before 2001
• Conceptual Framework for the Preparation and Presentation of Financial Statements (2010)

List of International Financial Reporting Standards and International Accounting Standards

• • ALL FULL TEXTS available here at the IASB http://www.iasb.org/IFRSs/IFRs.htm

• IFRS 1 First time Adoption of International Financial Reporting Standards
• IFRS 2 Share-based Payment
• IFRS 3 Business Combinations
  Mergers and acquisitions
  Mergers and acquisitions refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or...
  
  
• IFRS 4 Insurance Contracts
• IFRS 5
  IFRS 5
  IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations.-Non-current assets held for sale:...
  
   Non-current Assets Held for Sale and Discontinued Operations
• IFRS 6 Exploration for and Evaluation of Mineral Resources
• 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
• IAS 1: Presentation of Financial Statements.
• IAS 2: Inventories
  Inventory
  Inventory means a list compiled for some formal purpose, such as the details of an estate going to probate, or the contents of a house let furnished. This remains the prime meaning in British English...
  
  
• 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 Superseded in 1989 by IAS 27 and IAS 28
• IAS 4: Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998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 Superseded by IAS 1 in 1997
• IAS 6: Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003
• IAS 7
  IAS 7
  IAS 7 establishes standards for cash flow reporting used in IFRS.More specifically, IAS 7 requires a statement of cash flows to be prepared in which cash and cash equivalents are classified according to their source as stemming from operating, investing or financial activities.Operating activities...
  
  : Cash Flow Statements
  Cash flow statement
  In financial accounting, a cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing...
  
  
• 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 Balance Sheet Date
• 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 (superseded by IFRS 8 on 1 January 2008)
• IAS 15: Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
• IAS 16: Property, Plant and Equipment
• IAS 17: Leases
• IAS 18: Revenue
  Revenue
  In business, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is referred to as turnover....
  
  
• 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 Financial Statements
• IAS 28: Investments in Associates
• 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
• IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
• IAS 33: Earnings Per Share
  Earnings per share
  Earnings per share is the amount of earnings per each outstanding share of a company's stock.In the United States, the Financial Accounting Standards Board requires companies' income statements to report EPS for each of the major categories of the income statement: continuing operations,...
  
  
• IAS 34: Interim Financial Reporting
• IAS 35: Discontinuing Operations – Superseded by IFRS 5 effective 2005
• IAS 36: Impairment of Assets
• IAS 37: Provisions
  Provision (accounting)
  In financial accounting, provision is a word that creates an ambiguous account title. In U.S. GAAP, provision means an expense, while in IFRS, International Financial Reporting Standards, it means a liability. So, in the U.S., Provision for Income Taxes means the same thing as Income Tax Expense,...
  
  , Contingent Liabilities
  Contingent Liabilities
  Contingent liabilities are liabilities that may or may not be incurred by an entity depending on the outcome of a future event such as a court case. These liabilities are recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable. A footnote to the...
  
   and Contingent Assets
• IAS 38: Intangible Assets
  Intangible asset
  Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset...
  
  
• IAS 39
  IAS 39
  IAS 39: Financial Instruments: Recognition and Measurement is a measure of instrument of the International Accounting Standards Board ....
  
  : Financial Instruments: Recognition and Measurement
• IAS 40: Investment Property
• IAS 41: Agriculture
  Agriculture
  Agriculture is the cultivation of animals, plants, fungi and other life forms for food, fiber, and other products used to sustain life. Agriculture was the key implement in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that nurtured the...
  
  

List of Interpretations

• • ALL FULL TEXTS available here at the IASB http://www.iasb.org/IFRSs/IFRs.htm

• Preface to International Financial Reporting Interpretations (Updated to January 2006
• IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)
• IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006)
• IFRIC 8 Scope of IFRS 2 (Issued February 2006)—has been eliminated with Amendments issued to IFRS 2
• IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)
• IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)
• IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)—has been eliminated with Amendments issued to IFRS 2
• IFRIC 12 Service Concession Arrangements (Issued November 2006)
• IFRIC 13 Customer Loyalty Programmes (Issued in June 2007)
• IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007)
• IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008)
• IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008)
• IFRIC 17 Distributions of Non-cash Assets (issued in November 2008)
• IFRIC 18 Transfers of Assets from Customers (issued in January 2009)
• SIC 7 Introduction of the Euro (Updated to January 2006)
• SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006)
• SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006)
• SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006)
• SIC 15 Operating Leases-Incentives (Updated to January 2006)
• SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006)
• SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006)
• SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006)
• SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006)
• SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006)
• SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006)
• SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests

External links

• Website of the International Accounting Standards Board