International Financial Reporting Standards

 

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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 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 2018
IFRS 16 — Leases 13 Jan 2016 01 Jan 2019
IFRS 17 — Insurance Contracts 18 May 2017 01 Jan 2023

Note: The table above 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.

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.