Malaysian Accounting Standards Board (MASB)

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New research on materiality: 02 Nov 2023

The Australian Accounting Standards Board (AASB) and the UK Financial Reporting Council (FRC) have published research reports on the topic of materiality.
Major national standard setters concerned about connectivity: 12 Oct 2023

The UK Endorsement Board (UKEB), the Australian Accounting Standards Board (AASB), Canadian Accounting Standards Board (AcSB), Malaysian Accounting Standards Board (MASB), and the New Zealand External Reporting Board (XRB) have published a joint letter to the International Sustainability Standards Board (ISSB) highlighting their common concerns regarding its recent agenda consultation.
Research on transition relief in IFRS 16: 20 Oct 2022

The Australian Accounting Standards Board (AASB) and the Malaysian Accounting Standards Board (MASB) have published their joint research report 'Transition Relief and Ongoing Practical Expedients in IFRS 16 'Leases''.
MASB issues bulletins on Islamic accounting and MFRS 17 'Insurance Contracts': 20 Aug 2021

Over the last few months, the Malaysian Accounting Standards Board (MASB) has pulished three issues bulletins that discuss the application of MFRS 17 'Insurance Contracts' (equivalent to IFRS 17 'Insurance Contracts') to takaful, an Islamic or sharia compliant alternative to conventional insurance.
Standard-setters split on whether to prohibit non-IFRS information in financial statements: 19 Oct 2017

In March this year, the IASB published its discussion paper DP/2017/1 'Disclosure Initiative — Principles of Disclosure'. Comments were requested by 2 October, and 100 comment letters have by now been made available on the IASB website. An analysis shows that standard-setters are split on the question whether a general disclosure standard should prohibit an entity from including "non-IFRS information" or information that is inconsistent with IFRSs in its financial statements.
Malaysia adopts framework for SMEs: 27 Oct 2015

The Malaysian Accounting Standards Board (MASB) has launched its financial reporting framework for private entities, Malaysian Private Entities Reporting Standards (MPERS).
Survey on the transition experience in Malaysia: 25 Nov 2013

The Malaysian Accounting Standards Board (MASB) has released findings of a post-implementation survey of Malaysian companies on its Malaysian Financial Reporting Standards (MFRS) Framework, which are equivalent to International Financial Reporting Standards (IFRSs). The survey considered a number of aspects of transition to, and ongoing compliance with, MFRS and also explored initiatives that the MASB could undertake to ensure continuing implementation of the MFRS Framework.
Malaysia further extends IFRS transition timeline for certain entities: 08 Aug 2013

The Malaysian Accounting Standards Board (MASB) has announced that it will permit agriculture and real estate companies to defer the adoption of Malaysia's IFRS-compliant standards for a further year, until annual periods beginning on or after 1 January 2015. The deferral of the mandatory application date for these entities responds to the expected timing of the IASB's projects on revenue recognition and bearer plants.
MASB adopts statement of principles on management commentary: 01 Mar 2013

The Malaysian Accounting Standards Board (MASB) has issued Statement of Principles 3 'Management Commentary' (SOP 3), which is equivalent to the IASB IFRS Practice Statement 'Management Commentary'.
MASB releases feedback statement on discussion papers on Islamic finance transactions: 04 Jan 2013

The Malaysian Accounting Standards Board (MASB) has published a feedback statement on three discussion papers exploring the accounting treatment of a number of Islamic financial transactions. For the time being, the MASB will refrain from issuing Technical Releases (TRs) based on the discussion papers and the feedback received although it had originally intended to do so because it wants to avoid the impression of creating local interpretations.

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2015 Constitution review
Accounting considerations related to COVID-19
Accounting Standards Advisory Forum (ASAF)
Adoption of IFRS by country
Asian-Oceanian Standard-Setters Group (AOSSG)
Background to International Financial Reporting Standards (IFRSs)
Capital Markets Advisory Committee (CMAC)
Climate Disclosure Standards Board (CDSB)
Country-by-country reporting
Deloitte IFRS Centres of Excellence
Differential reporting
Due Process Oversight Committee (DPOC)
EC Roundtable for Consistent Application of IFRSs in the EU
EC Roundtable on Consistent Application of IFRSs
Effects Analyses Consultative Group (EACG)
EFRAG Consultative Forum of Standard Setters of Europe
EFRAG draft comment letters
EFRAG founding organisations in 2001
EFRAG IFRS endorsement status reports
EFRAG Pro-active Accounting Activies in Europe (PAAinE)
EFRAG Supervisory Board
EFRAG Technical Expert Group (TEG)
Emerging Economies Group (EEG)
European Commission
European Financial Reporting Advisory Group (EFRAG)
Financial Accounting Standards Board (FASB)
Financial Crisis Advisory Group (FCAG)
Global financial crisis
Global Preparers Forum (GPF)
Global Reporting Initiative (GRI)
Group of 20 (G20)
Group of Latin American Accounting Standard Setters (GLASS)
IASB and ISSB requests for information
IASB annual improvements process
IASB Board member history
IASB Board membership
IASB discussion papers
IASB due process
IASB editorial corrections
IASB exposure drafts
IASB finalised pronouncements
IASB Internal Review 2004
IASB post-implementation review process
IASB working groups
IASC and XBRL
IASC Foundation Constitution Review 2003-2005
IASCF Constitution Review 2008-2010
IFRS Advisory Council
IFRS Foundation
IFRS Foundation Constitution
IFRS Foundation Trustees
IFRS Foundation Trustees strategy review 2011
IFRS Foundation Trustees' sustainability reporting initiative
IFRS in Europe – Background information
IFRS industry experts
IFRS Interpretations Committee
IFRS specialists
IFRS Taxonomy Consultative Group (ITCG)
IFRSs in Europe – Events of 2000-2001
IFRSs in Europe – Events of 2002
IFRSs in Europe – Events of 2003
IFRSs in Europe – Events of 2004
IFRSs in Europe – Events of 2005
IFRSs in Europe – Events of 2006
IFRSs in Europe – Events of 2007
IFRSs in Europe – Events of 2008
IFRSs in Europe – Events of 2009
IFRSs in Europe – Events of 2010
IFRSs in Europe – Events of 2011
IFRSs in Europe – Events of 2012
IFRSs in Europe – Events of 2013
IFRSs in Europe – Events of 2014
IFRSs in Europe – Events of 2015
IFRSs in Europe – Events of 2016
IFRSs in Europe – Events of 2017
IFRSs in Europe – Events of 2018
IFRSs in Europe – Events of 2019
IFRSs in Europe – Events of 2020
IFRSs in Europe – Events of 2021
Integrated reporting
Integrated Reporting Framework (<IR> Framework)
International Accounting Education Standards Board (IAESB)
International Accounting Standards Board (IASB)
International Accounting Standards Committee IASC - COB France
International Accounting Standards Committee (IASC)
International Accounting Standards Committee IASC - FEE Study on IAS
International Auditing and Assurance Standards Board (IAASB)
International Ethics Standards Board for Accountants (IESBA)
International Federation of Accountants (IFAC)
International Forum For Accountancy Development (IFAD)
International Forum of Accounting Standard Setters (IFASS)
International Organization of Securities Commissions (IOSCO)
International Public Sector Accounting Standards Board (IPSASB)
International Sustainability Standards Board (ISSB)
International Valuation Standards Council (IVSC)
Islamic accounting
ISSB Board membership
ISSB exposure drafts
ISSB finalised pronouncements
Joint Transition Resource Group for Revenue Recognition
Library of IASB resources
Management Commentary Consultative Group
Members of the Nominating Committee (2000)
Monitoring Board
Monitoring Board governance review 2010-2011
Overview of our global IFRS-related publications
Overview of the structure of the IFRS Foundation, IASB, and ISSB
Pan-African Federation of Accountants (PAFA)
Public Company Accounting Oversight Board (PCAOB)
Public Interest Oversight Board (PIOB)
Research and education
Resources for first-time IFRS adopters
Responsibilities of the IASB
SME Implementation Group (SMEIG)
Sustainability reporting
Sustainability Standards Advisory Forum (SSAF)
The Bruce Column
The IAS Plus Interviews
Transition Implementation Group on IFRS S1 and IFRS S2
Transition Resource Group for Impairment of Financial Instruments
Transition Resource Group for IFRS 17
Trustees' Strategy Review 2010-2012
US Securities and Exchange Commission (SEC)
Use of IFRS by jurisdiction
Use of IFRSs by jurisdiction - G20 domestic listed companies
Welcome to IAS Plus
World Standard Setters (WSS)

Afghanistan
Albania
Algeria
Angola
Argentina
Armenia
Australia
Austria
Azerbaijan
Bahamas
Bangladesh
Barbados
Belarus
Belgium
Belize
Botswana
Brazil
Brunei
Bulgaria
Burundi
Cambodia
Canada
Chile
China
Colombia
Costa Rica
Croatia
Cuba
Cyprus
Czech Republic
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
Eritrea
Estonia
Fiji
Finland
France
Gambia
Germany
Ghana
Greece
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Haiti
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Hungary
Iceland
India
Indonesia
Iran
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Ireland
Israel
Italy
Jamaica
Japan
Jordan
Kazakhstan
Korea
Kosovo
Kuwait
Kyrgyzstan
Latvia
Liechtenstein
Lithuania
Luxembourg
Macao
Malawi
Malaysia
Malta
Mauritania
Mauritius
Mexico
Mongolia
Montenegro
Morocco
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Namibia
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Netherlands
New Zealand
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Nigeria
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Panama
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Slovenia
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Spain
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Suriname
Sweden
Switzerland
Taiwan
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Tanzania
Thailand
Trinidad and Tobago
Turkey
Turkmenistan
Ukraine
United Arab Emirates
United Kingdom
United States of America
Uruguay
Uzbekistan
Vanuatu
Venezuela
Vietnam
West Bank-Gaza
Yemen
Zambia

Adoption of IASC Standards and SIC Interpretations
Agenda consultation 2011
Agenda consultation 2015
Agenda consultation 2020
Amendments to IFRS 17 'Insurance Contracts'
Annual improvements — 2006-2008 cycle
Annual improvements — 2007-2009 cycle
Annual improvements — 2008-2010 cycle
Annual improvements — 2009-2011 cycle
Annual improvements — 2010-2012 cycle
Annual improvements — 2011-2013 cycle
Annual improvements — 2012-2014 cycle
Annual improvements — 2013-2015 cycle
Annual improvements — 2014-2016 cycle
Annual improvements — 2015-2017 cycle
Annual improvements — 2018-2020 cycle
Annual improvements — Volume 11
Asset disposals and discontinued operations
Business combinations – Combinations by contract alone or involving mutual entities
Business combinations – Phase II (application of the purchase method)
Business combinations – Phase I
Business reporting on the internet
Changes in accounting policies and estimates
Clarifications arising from the post-implementation review of IFRS 8
Clarifications to IFRS 15: Issues emerging from TRG discussions
Classification and measurement of financial instruments
Classification of liabilities — Effective date
Climate-related disclosures
Common control transactions
Concepts (Elements of financial statements)
Conceptual Framework — Comprehensive IASB project
Conceptual Framework — IASB-FASB joint project
Conceptual Framework Phase F — Purpose and status
Conceptual Framework Phase A – Objective and qualitative characteristics
Conceptual Framework Phase E — Presentation and disclosure
Conceptual Framework Phase C — Measurement
Conceptual Framework Phase B — Elements and recognition
Conceptual Framework Phase D — Reporting entity
Conceptual Framework Phase H — Remaining issues
Conceptual Framework Phase G — Application to not-for-profit entities
Consolidation — Comprehensive project
Consolidation — Investment entities
Convergence issues – Financial instruments (superseded)
Different effective dates of IFRS 9 and the new insurance contracts standard
Disclosure initiative — IAS 1 amendments
Disclosure initiative — Principles of disclosure
Disclosure initiative — Accounting policies
Disclosure initiative — Subsidiaries that are SMEs
Disclosure initiative — Disclosure review
Disclosure initiative — Materiality
Disclosure initiative — Net debt
Disclosure initiative — Overview
Discount rates
Earnings per share
Effective dates and transition
Emission rights
Employee benefits — Convergence issues (superseded)
Equity method of accounting
Extractive activities — Exploration for and evaluation of mineral resources
Extractive activities — Comprehensive project
Fair value measurement
Financial instruments — Effective date of IFRS 9
Financial instruments — Limited reconsideration of IFRS 9
Financial instruments — Macro hedge accounting
Financial instruments — General hedge accounting
Financial instruments — Classification and measurement
Financial instruments — Asset and liability offsetting
Financial instruments — Joint Working Group proposal
Financial instruments — Comprehensive project
Financial instruments — Derecognition
Financial instruments — Disclosures
Financial instruments — Impairment
Financial instruments with characteristics of equity
Financial reporting in high inflationary economies
Financial statement presentation — Other comprehensive income
Financial statement presentation — Financial statements and comparatives
Financial statement presentation — Comprehensive project
First-time adoption of International Financial Reporting Standards
Foreign currency translation
General requirements
Goodwill and impairment
Government grants
IAS 1 — Classification of liabilities
IAS 1 — Classification of debt with covenants as current or non-current
IAS 1 — Disclosures about going concern
IAS 1 — Items not added to the agenda
IAS 2 — Items not added to the agenda
IAS 7 — Items not added to the agenda
IAS 8 — Accounting policy changes
IAS 8 — Effective dates and transition methods
IAS 8 — Items not added to the agenda
IAS 10 — Items not added to the agenda
IAS 11 — Criteria for combining and segmenting contracts
IAS 11 — Items not added to the agenda
IAS 12 — Accounting for uncertainties in income taxes
IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
IAS 12 — Items not added to the agenda
IAS 12 — OECD pillar two model rules
IAS 12 — Recognition of deferred tax assets for unrealised losses
IAS 12 — Recovery of underlying assets
IAS 14 — Items not added to the agenda
IAS 16 — Proceeds before intended use
IAS 16 – Contingent pricing of property, plant and equipment
IAS 16 — Items not added to the agenda
IAS 16 — Stripping costs in the production phase of a mine
IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
IAS 17 – Determining whether an arrangement contains a lease
IAS 17 – Sales and leasebacks with repurchase rights
IAS 17 — Items not added to the agenda
IAS 18 — Customer loyalty programmes
IAS 18 — Guidance on identifying agency relationships
IAS 18 — Initial fees received by a fund manager
IAS 18 — Items not added to the agenda
IAS 18 — Sales of real estate
IAS 18 — Transfers of assets from customers
IAS 19 — Actuarial gains and losses, group plans and disclosures
IAS 19 — Allocation of benefits to periods of service
IAS 19 — Changes in employment benefits and actuarial assumptions
IAS 19 — Discount rate
IAS 19 — Distinction between curtailments and past service cost
IAS 19 — Distinguishing between defined benefit and defined contribution plans (hybrid plans)
IAS 19 — Effect of minimum funding requirements on asset ceiling
IAS 19 — Employee benefit plans with a promised return on contributions or notional contributions
IAS 19 — Employee contributions to defined benefit plans
IAS 19 — Items not added to the agenda
IAS 19 — Multiemployer plan exemption
IAS 19 — Termination benefits
IAS 19 — The asset ceiling
IAS 19/IFRIC 14 — Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund of a surplus from a defined benefit plan
IAS 20 — Items not added to the agenda
IAS 21 — Foreign currency transactions and advance consideration
IAS 21 — Hedging a net investment
IAS 21 — Items not added to the agenda
IAS 21 — Lack of exchangeability
IAS 23 – US GAAP convergence project
IAS 23 — Items not added to the agenda
IAS 24 — Items not added to the agenda
IAS 24 — State controlled entities and definition of 'related party'
IAS 26 — Items not added to the agenda
IAS 27 – Control by a fiduciary
IAS 27 — Equity method in separate financial statements
IAS 27 — Items not added to the agenda
IAS 27 — Non-cash distributions
IAS 28 — Long-term interests in associates and joint ventures
IAS 28 — Elimination of gains arising from 'downstream' transactions
IAS 28 — Items not added to the agenda
IAS 28 — Reflecting other net asset changes when applying the equity method of accounting
IAS 29 – First-time adoption of IAS 29
IAS 29 — Items not added to the agenda
IAS 31 — Items not added to the agenda
IAS 32 – Classification of rights issues
IAS 32 – Classification of instruments denominated in a foreign currency
IAS 32 – Puttable financial instruments
IAS 32 — Items not added to the agenda
IAS 32 — Members' shares in co-operative entities
IAS 32 — Put options over non-controlling interests (NCIs)
IAS 32/IAS 39 – Improvements to IASC financial instruments standards
IAS 33 — Items not added to the agenda
IAS 34 — Disclosures in interim reporting periods
IAS 34 — Interaction with IAS 36 and IAS 39
IAS 34 — Items not added to the agenda
IAS 36 — Items not added to the agenda
IAS 36 — Recoverable amount disclosures for non-financial assets
IAS 37 — Changes in decommissioning, restoration, and similar liabilities
IAS 37 — Interests in decommissioning and environmental rehabilitation funds
IAS 37 — Items not added to the agenda
IAS 37 — Obligating event in the light of the EU Directive on waste electrical and electronic equipment
IAS 37 — Onerous contracts
IAS 37/IFRIC 6 — Levies charged for participation in a market on a specified date
IAS 38 — Compliance costs for 'REACH'
IAS 38 — Items not added to the agenda
IAS 39 — Cash flow hedge accounting of forecast intragroup transactions
IAS 39 — Exposures qualifying for hedge accounting
IAS 39 — Fair value option
IAS 39 — Items not added to the agenda
IAS 39 — Macro hedging
IAS 39 — Reassessment of embedded derivatives
IAS 39 — Transition and day 1 profit recognition
IAS 39/IAS 32 — Debt to equity swaps
IAS 39/IAS 37 – Credit risk in liability measurement
IAS 39/IFRS 4 – Financial guarantee contracts and credit insurance
IAS 39/IFRS 7 – Reclassification of financial assets
IAS 39/IFRS 9 — Novation of OTC derivatives and continuing designation for hedge accounting
IAS 40 — Transfers of investment property
IAS 40 — Items not added to the agenda
IAS 41 — Bearer plants
IAS 41 — Fair value measurement issues in agriculture
IAS 41 — Items not added to the agenda
IASB-FASB convergence
IBOR reform and the effects on financial reporting — Phase 1
IBOR reform and the effects on financial reporting — Phase 2
IFRIC 9 — Scope of IFRIC 9 and revised IFRS 3
IFRIC 14 — Voluntary prepaid contributions under a minimum funding requirement
IFRIC 15 — Meaning of 'continuous transfer'
IFRIC 16 — Amendment to the restriction on the entity that can hold hedging instruments
IFRIC 21 — Items not added to the agenda
IFRS 1 — Additional exemptions for first-time adopters
IFRS 1 — Exemption from comparative IFRS 7 disclosures
IFRS 1 — Government loans
IFRS 1 — Items not added to the agenda
IFRS 1 — Replacement of 'fixed dates'
IFRS 1 — Severe hyperinflation
IFRS 1/IAS 27 – Cost of a subsidiary in separate financial statements
IFRS 2 — Changes in contributions to employee stock purchase plans (ESPPs)
IFRS 2 — Clarifications of classification and measurement of share based payment transactions
IFRS 2 — Entity termination of an employee's employment
IFRS 2 — Group cash-settled share-based payment arrangements
IFRS 2 — Items not added to the agenda
IFRS 2 — Research project on share-based payments
IFRS 2 — Scope of IFRS 2
IFRS 2 — Treasury share transactions and group transactions
IFRS 2 — Vesting and non-vesting conditions
IFRS 2 — Vesting conditions and cancellations
IFRS 3 — Definition of a business
IFRS 3 — Items not added to the agenda
IFRS 3 — Updating a reference to the Conceptual Framework
IFRS 3/IFRS 11 — Remeasurement of previously held interests
IFRS 4 — Items not added to the agenda
IFRS 5 — Definition of 'discontinued operations'
IFRS 5 — Items not added to the agenda
IFRS 6 — Items not added to the agenda
IFRS 7 — Disclosures about investments in debt instruments
IFRS 7 — Improved disclosures about financial instruments
IFRS 7 — Items not added to the agenda
IFRS 8 — Items not added to the agenda
IFRS 9 — Items not added to the agenda
IFRS 9 — Prepayment features with negative compensation
IFRS 10 — Items not added to the agenda
IFRS 10 — Transitional requirements
IFRS 10/IAS 28 — Investment entity amendments
IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture
IFRS 11 — Acquisition of an interest in a joint operation
IFRS 11 — Items not added to the agenda
IFRS 12 — Items not added to the agenda
IFRS 13 — Items not added to the agenda
IFRS 13 — Unit of account
IFRS 14 — Items not added to the agenda
IFRS 16 — Lease liability in a sale and leaseback
IFRS 16 and COVID-19
IFRS 16 and COVID-19 — Extension of practical expedient
IFRS for small and medium-sized entities
IFRS for SMEs — Comprehensive review 2012-2014
IFRS for SMEs — OECD pillar two model rules
IFRS Interpretations Committee agenda discussions
Impairment of assets
Improvements to existing International Accounting Standards (2001-2003)
Income taxes — Comprehensive project
Initial application of IFRS 17 and IFRS 9 ― Comparative information
Insurance contracts — Comprehensive project
Insurance contracts — Phase I
Intangible assets
International applicability of the SASB standards
ISSB consultation on agenda priorities
Joint arrangements
Leases (IFRS 16)
Management commentary
Management commentary (Wider corporate reporting)
Non-financial liabilities
Pollutant pricing mechanisms (formerly Emissions trading schemes)
Post-employment benefits — Discount rate
Post-employment benefits – Amendments to IAS 19
Post-employment benefits — Comprehensive project
Post-implementation review — IFRS 3
Post-implementation review — IFRS 8
Post-implementation review — IFRS 10, IFRS 11, and IFRS 12
Post-implementation review — IFRS 13
Post-implementation review — IFRS 15
Post-implementation review — IFRS 9 (Classification and measurement)
Post-implementation review — IFRS 9 (Impairment)
Preface to International Financial Reporting Standards
Primary financial statements
Rate-regulated activities — Interim standard
Rate-regulated activities — Comprehensive project
Reporting comprehensive income (performance reporting)
Revenue recognition
Second comprehensive review of the IFRS for SMEs
Segment reporting — Convergence issues
Service concession arrangements
Share-based payments
SIC-12 – Scope exemption for equity compensation benefits
Supplier finance arrangements
XBRL — eXtensible Business Reporting Language

An Overview of International Financial Reporting Standards
Conceptual Framework for Financial Reporting 2018
Effective dates of IFRSs and amendments
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 11 — Construction Contracts
IAS 12 — Income Taxes
IAS 14 — Segment Reporting (Superseded)
IAS 15 — Information Reflecting the Effects of Changing Prices (Withdrawn)
IAS 16 — Property, Plant and Equipment
IAS 17 — Leases
IAS 18 — Revenue
IAS 19 — Employee Benefits (1998) (superseded)
IAS 19 — Employee Benefits (2011)
IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 — The Effects of Changes in Foreign Exchange Rates
IAS 22 — Business Combinations (Superseded)
IAS 23 — Borrowing Costs
IAS 24 — Related Party Disclosures
IAS 26 — Accounting and Reporting by Retirement Benefit Plans
IAS 27 — Consolidated and Separate Financial Statements (2008)
IAS 27 — Separate Financial Statements (2011)
IAS 28 — Investments in Associates and Joint Ventures (2011)
IAS 28 — Investments in Associates (2003)
IAS 29 — Financial Reporting in Hyperinflationary Economies
IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 — Interests In Joint Ventures
IAS 32 — Financial Instruments: Presentation
IAS 33 — Earnings Per Share
IAS 34 — Interim Financial Reporting
IAS 35 — Discontinuing Operations (Superseded)
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
IFRS 1 — First-time Adoption of International Financial Reporting Standards
IFRS 2 — Share-based Payment
IFRS 3 — Business Combinations
IFRS 4 — Insurance Contracts
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
IFRS 18 — Presentation and Disclosure in Financial Statements
IFRS for Small and Medium-Sized Entities (IFRS for SMEs)
IFRS Practice Statement 'Management Commentary'
IFRS Practice Statement 'Making Materiality Judgements'
IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 — Climate-related Disclosures
IPSAS 1 — Presentation of Financial Statements
Preface to International Financial Reporting Standards

Effective dates of Interpretations
IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 — Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 3 — Emission Rights (withdrawn)
IFRIC 4 — Determining Whether an Arrangement Contains a Lease
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 8 — Scope of IFRS 2
IFRIC 9 — Reassessment of Embedded Derivatives
IFRIC 10 — Interim Financial Reporting and Impairment
IFRIC 11 — IFRS 2: Group and Treasury Share Transactions
IFRIC 12 — Service Concession Arrangements
IFRIC 13 — Customer Loyalty Programmes
IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 — Agreements for the Construction of Real Estate
IFRIC 16 — Hedges of a Net Investment in a Foreign Operation
IFRIC 17 — Distributions of Non-cash Assets to Owners
IFRIC 18 — Transfers of Assets from Customers
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
IFRIC D1
IFRIC D2
IFRIC D3
IFRIC D4
IFRIC D5
IFRIC D6
IFRIC D7
IFRIC D8
IFRIC D9
IFRIC D10
IFRIC D11
IFRIC D12-D14
IFRIC D15
IFRIC D16
IFRIC D17
IFRIC D18
IFRIC D19
IFRIC D20
IFRIC D21
IFRIC D22
IFRIC D23
IFRIC D24
IFRIC D25
IFRIC DI/2010/1
SIC D4
SIC D26
SIC D27
SIC D28
SIC D29
SIC D30
SIC D31
SIC D32
SIC D33
SIC D34
SIC-1 — Consistency – Different Cost Formulas for Inventories
SIC-2 — Consistency - Capitalisation of Borrowing Costs
SIC-3 — Elimination of Unrealised Profits and Losses on Transactions with Associates
SIC-5 — Classification of Financial Instruments – Contingent Settlement Provisions
SIC-6 — Costs of Modifying Existing Software
SIC-7 — Introduction of the Euro
SIC-8 — First-time Application of IASs as the Primary Basis of Accounting
SIC-9 — Business Combinations – Classification either as Acquisitions or Unitings of Interests
SIC-10 — Government Assistance – No Specific Relation to Operating Activities
SIC-11 — Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations
SIC-12 — Consolidation – Special Purpose Entities
SIC-13 — Jointly Controlled Entities – Non-Monetary Contributions by Venturers
SIC-14 — Property, Plant and Equipment – Compensation for the Impairment or Loss of Items
SIC-15 — Operating Leases – Incentives
SIC-16 — Share Capital – Reacquired Own Equity Instruments (Treasury Shares)
SIC-17 — Equity – Costs of an Equity Transaction
SIC-18 — Consistency – Alternative Methods
SIC-19 — Reporting Currency – Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29
SIC-20 — Equity Accounting Method – Recognition of Losses
SIC-21 — Income Taxes – Recovery of Revalued Non-Depreciable Assets
SIC-22 — Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported
SIC-23 — Property, Plant and Equipment – Major Inspection or Overhaul Costs
SIC-24 — Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares
SIC-25 — Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-28 — Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments
SIC-29 — Service Concession Arrangements: Disclosures
SIC-30 — Reporting Currency – Translation from Measurement Currency to Presentation Currency
SIC-31 — Revenue – Barter Transactions Involving Advertising Services
SIC-32 — Intangible Assets – Web Site Costs
SIC-33 — Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests

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