Accounting Standards

Accounting standards can be viewed in this section for the reference and convenience of members.

International Accounting Standards Board - IFRS and IAS Summaries

Click below for copy of each IFRS and IAS summary in PDF format:

• Framework - Technical Summary

IFRSs

• 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

IASs

• IAS 1 Presentation of Financial Statements

• IAS 2 Inventories

• IAS 7 Cash Flow Statements

• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

• IAS 10 Events After the Balance Sheet Date

• IAS 11 Construction Contracts

• IAS 12 Income Taxes  

• IAS 16 Property, Plant and Equipment

• IAS 17 Leases

• IAS 18 Revenue

• IAS 19 Employee Benefits

• IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

• IAS 21 The Effects of Changes in Foreign Exchange Rates

• 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

• IAS 28 Investments in Associates

• IAS 29 Financial Reporting in Hyperinflationary Economies

• IAS 31 Interests in Joint Ventures

• IAS 32 Financial Instruments: Presentation

• IAS 33 Earnings per Share

• 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

• IAS 40 Investment Property

• IAS 41 Agriculture