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IFRS Standards

Publication date: 10 Jul 2020

ca Preface to International standards

As International Accounting Standards are continually being updated with amendments and consequential amendments, we maintain one version of all of the international accounting standards with all of the updates clearly marked. We refer to these as the ‘versioned standards’.

When an amendment or new standard is published we update the relevant paragraph with the existing standards adding a note of the amendment in a footnote. Nine months after the new standard or amendment is effective we include the new text in the main paragraph of the standards and include the old text as the footnote. We keep the old text for four years.

Click on a standard below to access.

Standards
IFRS 1 - First-time adoption of IFRS	IAS 1 - Presentation of financial statements
IFRS 2 - Share-based payment	IAS 2 - Inventories
IFRS 3 - Business combinations	IAS 7 - Statement of cash flows
IFRS 4 - Insurance contracts	IAS 8 - Accounting policies, changes in accounting estimates and errors
IFRS 5 - Non-current assets held for sale and discontinued operations	IAS 10 - Events after the reporting period
IFRS 6 - Exploration for and evaluation of mineral resources	IAS 11 - Construction contracts
IFRS 7 - Financial instruments: Disclosures	IAS 12 - Income taxes
IFRS 8 - Operating segments	IAS 16 - Property, plant and equipment
IFRS 9 - Financial instruments	IAS 17 - Leases
IFRS 10 - Consolidated financial statements	IAS 18 - Revenue
IFRS 11 - Joint arrangements	IAS 19 - Employee benefits (revised 2011)
IFRS 12 - Disclosure of interests in other entities	IAS 20 - Accounting for government grants and disclosure of government assistance
IFRS 13 - Fair value measurement	IAS 21 - The effects of changes in foreign exchange rates
IFRS 14 - Regulatory deferral accounts	IAS 23 - Borrowing costs
IFRS 15 - Revenue from contracts with customers	IAS 24 - Related party disclosures
IFRS 16 - Leases	IAS 26 - Accounting and reporting by retirement benefit plans
IFRS 17 - Insurance contracts	IAS 27 - Separate financial statements (revised 2011)
Glossary	IAS 28 - Investments in associates and joint ventures
IFRS practice statement - management commentary	IAS 29 - Financial reporting in hyper-inflationary economies
IFRS practice statement 2 - making materiality judgements	IAS 32 - Financial instruments: Presentation
Preface to International Financial Reporting Standards	IAS 33 - Earnings per share
Conceptual framework for financial reporting 2018	IAS 34 - Interim financial reporting
	IAS 36 - Impairment of assets
	IAS 37 - Provisions, contingent liabilities and contingent assets
	IAS 38 - Intangible assets
	IAS 39 - Financial instruments: Recognition and measurement (Hedge accounting only)
	IAS 39 - Financial instruments: Recognition and measurement (superseded by IFRS 9)
	IAS 40 - Investment property
	IAS 41 - Agriculture

IFRS Foundation

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IFRS Standards

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