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International Accounting Standards

# Name Issued
IAS 1 Presentation of Financial Statements 2007*
IAS 2 Inventories 2005*
IAS 3 Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 1976
IAS 4 Depreciation Accounting Withdrawn in 1999
IAS 5 Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 1976
IAS 6 Accounting Responses to Changing Prices Superseded by IAS 15, which was Withdrawn December 2003
IAS 7 Statement of Cash Flows 1992
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 2003
IAS 9 Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July 1999
IAS 10 Events After the Reporting Period 2003
IAS 11 Construction ContractsWill be Superseded by IFRS 15 as of 1 January 2017 1993
IAS 12 Income Taxes 1996*
IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July 1998
IAS 14 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 1997
IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 2003
IAS 16 Property, Plant and Equipment 2003*
IAS 17 Leases 2003*
IAS 18 RevenueWill be Superseded by IFRS 15 as of 1 January 2017 1993*
IAS 19 Employee Benefits(1998) Superseded by IAS 19 (2011) effective 1 January 2013 1998
IAS 19 Employee Benefits(2011) 2011*
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983
IAS 21 The Effects of Changes in Foreign Exchange Rates 2003*
IAS 22 Business Combinations Superseded by IFRS 3 effective 31 March 2004 1998*
IAS 23 Borrowing Costs 2007*
IAS 24 Related Party Disclosures 2009*
IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Re­tire­ment Benefit Plans 1987
IAS 27 Separate Financial Statements(2011) 2011
IAS 27 Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 2003
IAS 28 Investments in Associates and Joint Ventures (2011) 2011
IAS 28 Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 2003
IAS 29 Financial Reporting in Hy­per­in­fla­tion­ary Economies 1989
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 1990
IAS 31 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 2003*
IAS 32 Financial Instruments: Presentation 2003*
IAS 33 Earnings Per Share 2003*
IAS 34 Interim Financial Reporting 1998
IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 1998
IAS 36 Impairment of Assets 2004*
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1998
IAS 38 Intangible Assets 2004*
IAS 39 Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied 2003*
IAS 40 Investment Property 2003*
IAS 41 Agriculture 2001