Welcome to our comprehensive guide on International Financial Reporting Standards (IFRS), where by exploring the different aspects of IFRS, you'll gain valuable insights into its application, significance, and the impact IFRS has on financial reporting worldwide. Here, we have provided you everything about International Financial Reporting Standards (IFRS). Once you click on the relevant standard, you will be able to find three options:
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Table of contents:
IFRS Accounting Standards
IFRS 01
First-time Adoption of International Financial Reporting Standards
IFRS 02
Share-based Payment
IFRS 03
Business Combinations
IFRS 05
Non-current Assets Held for Sale and Discontinued Operations
IFRS 06
Exploration for and Evaluation of Mineral Resources
IFRS 07
Financial Instruments : Disclosures
IFRS 08
Operating Segments
IFRS 09
Financial Instruments
IFRS 10
Consolidated Financial Statements
IFRS 11
Joint Arrangements
IFRS 12
Disclosure of Interests in Other Entities
IFRS 13
Fair Value Measurement
IFRS 14
Regulatory Deferral Accounts
IFRS 15
Revenue from Contracts with Customers
IFRS 16
Leases
IFRS 17
Insurance Contracts
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IAS Standards
IAS 1
Presentation of Financial Statements
IAS 2
Inventories
IAS 7
Statement of Cash Flows
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10
Events after the Reporting Period
IAS 12
Income Taxes
IAS 16
Property, Plant and Equipment
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 23
Borrowing Costs
IAS 24
Related Party Disclosures
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IAS 27
Separate Financial Statements
IAS 28
Investments in Associates and Joint Ventures
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 32
Financial Instruments: Presentation
IAS 33
Earnings per Share
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 37
Provisions Contingent Liabilities and Contingent Assets
IAS 38
Intangible Assets
IAS 39
Financial Instruments: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture
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IFRIC Interpretations
IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2
Members’ Shares in Co‑operative Entities and Similar Instruments
IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
IFRIC 7
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 10
Interim Financial Reporting and Impairment
IFRIC 12
Service Concession Arrangements
IFRIC 14
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
IFRIC 17
Distributions of Non‑cash Assets to Owners
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21
Levies
IFRIC 22
Foreign Currency Transactions and Advance Consideration
IFRIC 23
Uncertainty over Income Tax Treatments
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