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International Financial Reporting Standards

 

Note: The table below lists the most recent version(s) of each pronouncement and the date each version was originally issued. Click through to our page for each pronouncement for a full history.

Title Date issued Effective Date
IFRS 1 — First-time Adoption of International Financial Reporting Standards 24 Nov 2008 01 Jul 2009
IFRS 2 — Share-based Payment 19 Feb 2004 01 Jan 2005
IFRS 3 — Business Combinations 10 Jan 2008 01 Jul 2009
IFRS 4 — Insurance Contracts 31 Mar 2004 01 Jan 2005
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations 31 Mar 2004 01 Jan 2005
IFRS 6 — Exploration for and Evaluation of Mineral Resources 09 Dec 2004 01 Jan 2006
IFRS 7 — Financial Instruments: Disclosures 18 Aug 2005 01 Jan 2007
IFRS 8 — Operating Segments 30 Nov 2006 01 Jan 2009
IFRS 9 — Financial Instruments 24 Jul 2014 01 Jan 2018
IFRS 10 — Consolidated Financial Statements 12 May 2011 01 Jan 2013
IFRS 11 — Joint Arrangements 12 May 2011 01 Jan 2013
IFRS 12 — Disclosure of Interests in Other Entities 12 May 2011 01 Jan 2013
IFRS 13 — Fair Value Measurement 12 May 2011 01 Jan 2013
IFRS 14 — Regulatory Deferral Accounts 30 Jan 2014 01 Jan 2016
IFRS 15 — Revenue from Contracts with Customers 28 May 2014 01 Jan 2017