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International Financial Reporting Standards

 

Standards image

This page contains links to our summaries, analysis, history and resources for International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

Title Date issued Effective Date
IFRS 1 — First-time Adoption of International Financial Reporting Standards 2008-11-24 2009-07-01
IFRS 2 — Share-based Payment 2004-02-19 2005-01-01
IFRS 3 — Business Combinations 2008-01-10 2009-07-01
IFRS 4 — Insurance Contracts 2004-03-31 2005-01-01
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations 2004-03-31 2005-01-01
IFRS 6 — Exploration for and Evaluation of Mineral Resources 2004-12-09 2006-01-01
IFRS 7 — Financial Instruments: Disclosures 2005-08-18 2007-01-01
IFRS 8 — Operating Segments 2006-11-30 2009-01-01
IFRS 9 — Financial Instruments 2014-07-24 2018-01-01
IFRS 10 — Consolidated Financial Statements 2011-05-12 2013-01-01
IFRS 11 — Joint Arrangements 2011-05-12 2013-01-01
IFRS 12 — Disclosure of Interests in Other Entities 2011-05-12 2013-01-01
IFRS 13 — Fair Value Measurement 2011-05-12 2013-01-01
IFRS 14 — Regulatory Deferral Accounts 2014-01-30 2016-01-01
IFRS 15 — Revenue from Contracts with Customers 2014-05-28 2017-01-01

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.