International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB). These standards are designed to bring consistency, transparency, and efficiency to financial statements globally, ensuring that companies across the world present their financial information in a comparable way. IFRS are used in over 140 countries.
List of International Financial Reporting Standards (IFRS)
|
Serial |
IFRS Title |
Issued |
Present Status |
|
IFRS~1 |
First Time Adoption of International Financial Reporting Standards |
2008 |
Active |
|
IFRS~2 |
Share-based Payment |
2004 |
Active |
|
IFRS~3 |
Business Combinations |
2008 |
Active |
|
IFRS~4 |
Insurance Contracts Superseded in 2023 by IFRS 17 |
2004 |
Superseded in 2023 by IFRS 17 |
|
IFRS~5 |
Non-current Assets Held for Sale and Discontinued Operations |
2004 |
Active |
|
IFRS~6 |
Exploration for and Evaluation of Mineral Resources |
2004 |
Active |
|
IFRS~7 |
Financial Instruments: Disclosures |
2005 |
Active |
|
IFRS~8 |
Operating Segments |
2006 |
Active |
|
IFRS~9 |
Financial Instruments |
2014* |
Active |
|
IFRS~10 |
Consolidated Financial Statements |
2011 |
Active |
|
IFRS~11 |
Joint Arrangements |
2011 |
Active |
|
IFRS~12 |
Disclosure of Interests in Other Entities |
2011 |
Active |
|
IFRS~13 |
Fair Value Measurement |
2011 |
Active |
|
IFRS~14 |
Regulatory Deferral Accounts |
2014 |
Active |
|
IFRS~15 |
Revenue from Contracts with Customers |
2014 |
Active |
|
IFRS~16 |
Leases |
2016 |
Active |
|
IFRS~17 |
Insurance Contracts |
2017 |
Active |
|
IFRS~18 |
Presentation and Disclosures in Financial Statements |
2024 |
Active |
|
IFRS~19 |
Subsidiaries without Public Accountability: Disclosures |
2024 |
Active |
More Resources
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