International Financial Reporting Standards
International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB).
| # | Name | Issued |
|---|---|---|
| IFRS 1 | First-time Adoption of International Financial Standards | 2008* |
| IFRS 2 | Share-based Payment | 2004 |
| IFRS 3 | Business Combinations | 2008* |
| IFRS 4 | Insurance Contracts | 2004 |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations | 2004 |
| IFRS 6 | Exploration for and Evaluation of Mineral Assets | 2004 |
| IFRS 7 | Financial Instruments: Disclosures | 2005 |
| IFRS 8 | Operating Segments | 2006 |
| IFRS 9 | Financial Instruments | 2013* |
| IFRS 10 | Consolidated Financial Statements | 2011 |
| IFRS 11 | Joint Arrangements | 2011 |
| IFRS 12 | Disclosure of Interests in Other Entities | 2011 |
| IFRS 13 | Fair Value Measurement | 2011 |
| IFRS 14 | Regulatory Deferral Accounts | 2014 |
| IFRS 15 | Revenue from Contracts with Customers | 2014 |
| IFRS 16 | Leases | 2016 |
| IFRS 17 | Insurance Contracts | 2017 |
| IFRS 18 | Presentation and Disclosures in Financial Statements | 2024 |
| IFRS 19 | Subsidiaries without Public Accountability: Disclosures | 2024 |
Note
The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*)). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.
