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Ifrs List

The International Financial Reporting Standards (IFRS) are accounting rules for public companies with the goal of making company financial statements consistent, transparent, and easily comparable around the world.

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76 views4 pages

Ifrs List

The International Financial Reporting Standards (IFRS) are accounting rules for public companies with the goal of making company financial statements consistent, transparent, and easily comparable around the world.

Uploaded by

예사
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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International Accounting Standard

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
International Financial Reporting Standard
IFRS 1 - First-time Adoption of International Financial Reporting Standards

IFRS 2 - Share-based Payment


IFRS 3 - Business Combinations

IFRS 5 - 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
IFRS 14 - Regulatory Deferral Accounts
IFRS 15 - Revenue from Contracts with Customers
IFRS 16 – Leases
IFRS 17 - Insurance Contracts
International Financial Reporting Interpretations Committee
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
Standing Interpretation Committee
SIC-7 - Introduction of the Euro

SIC-10 - Government Assistance—No Specific Relation to Operating Activities

SIC-25 - Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC-29 - Service Concession Arrangements: Disclosures

SIC-32 - Intangible Assets—Web Site Costs

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