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- International Financial Reporting Standards
- International Accounting Standards
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- IFRS Sustainability Disclosure Standards
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This page contains links to our summaries, analysis, history and resources for:
- IFRS Sustainability Disclosure Standards
- International Financial Reporting Standards
- International Accounting Standards
- IFRIC Interpretations
- SIC-Interpretations
- Other pronouncements
IFRS Sustainability Disclosure Standards
| # | Name | Issued |
|---|---|---|
| IFRS S1 | General Requirements for Disclosure of Sustainability-related Financial Information | 2023 |
| IFRS S2 | Climate-related Disclosures | 2023 |
International Financial Reporting Standards
| # | Name | Issued |
|---|---|---|
| IFRS 1 | First-time Adoption of International Financial Reporting Standards | 2008* |
| IFRS 2 | Share-based Payment | 2004 |
| IFRS 3 | Business Combinations | 2008* |
| IFRS 4 | Insurance Contracts Superseded in 2023 by IFRS 17 | 2004 |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued Operations | 2004 |
| IFRS 6 | Exploration for and Evaluation of Mineral Resources | 2004 |
| IFRS 7 | Financial Instruments: Disclosures | 2005 |
| IFRS 8 | Operating Segments | 2006 |
| IFRS 9 | Financial Instruments | 2014* |
| 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 |
| IFRS14 | Regulatory Deferral Accounts | 2014 |
| IFRS 15 | Revenue from Contracts with Customers | 2014 |
| IFRS 16 | Leases | 2016 |
| IFRS 17 | Insurance Contracts | 2017 |
International Accounting Standards
| # | Name | Issued |
|---|---|---|
| IAS1 | Presentation of Financial Statements | 2007* |
| IAS2 | 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| IAS 3 | Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 | 1976 |
| IAS 4 | Depreciation Accounting Withdrawn in 1999 | |
| IAS 5 | Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 | 1976 |
| IAS 6 | Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 | |
| IAS7 | Statement of Cash Flows | 1992 |
| IAS8 | 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| IAS 9 | Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July 1999 | |
| IAS10 | Events After the Reporting Period | 2003 |
| IAS11 | Construction Contracts Superseded in 2018 by IFRS 15 | 1993 |
| IAS12 | Income Taxes | 1996* |
| IAS 13 | Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July 1998 | |
| IAS14 | Segment Reporting Superseded by IFRS 8 effective 1 January 2009 | 1997 |
| IAS 15 | Information Reflecting the Effects of Changing Prices Withdrawn December 2003 | 2003 |
| IAS16 | Property, Plant and Equipment | 2003* |
| IAS17 | Leases Superseded in 2019 by IFRS 16 | 2003* |
| IAS18 | Revenue Superseded in 2018 by IFRS 15 | 1993* |
| IAS19 | Employee Benefits (1998) Superseded by IAS 19 (2011) effective 1 January 2013 | 1998 |
| IAS19 | Employee Benefits (2011) | 2011* |
| IAS20 | Accounting for Government Grants and Disclosure of Government Assistance | 1983 |
| IAS21 | The Effects of Changes in Foreign Exchange Rates | 2003* |
| IAS 22 | Business Combinations Superseded by IFRS 3 effective 31 March 2004 | 1998* |
| IAS23 | Borrowing Costs | 2007* |
| IAS24 | Related Party Disclosures | 2009* |
| IAS 25 | Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 | |
| IAS26 | Accounting and Reporting by Retirement Benefit Plans | 1987 |
| IAS27 | Separate Financial Statements (2011) | 2011 |
| IAS27 | Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 | 2003 |
| IAS28 | Investments in Associates and Joint Ventures (2011) | 2011 |
| IAS28 | Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 | 2003 |
| IAS29 | 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 |
| IAS31 | Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 | 2003* |
| IAS32 | Financial Instruments: Presentation | 2003* |
| IAS33 | Earnings Per Share | 2003* |
| IAS34 | Interim Financial Reporting | 1998 |
| IAS 35 | Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 | 1998 |
| IAS36 | Impairment of Assets | 2004* |
| IAS37 | Provisions, Contingent Liabilities and Contingent Assets | 1998 |
| IAS38 | Intangible Assets | 2004* |
| IAS39 | Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied | 2003* |
| IAS40 | Investment Property | 2003* |
| IAS41 | Agriculture | 2001 |
IFRIC Interpretations
| # | Name | Issued |
|---|---|---|
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 |
| IFRIC 2 | Members' Shares in Co-operative Entities and Similar Instruments | 2004 |
| IFRIC 3 | Emission Rights Withdrawn June 2005 | 2004 |
| IFRIC 4 | Determining Whether an Arrangement Contains a Lease Superseded in 2019 by IFRS 16 | 2004 |
| IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 |
| IFRIC 6 | Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | 2005 |
| IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 |
| IFRIC 8 | Scope of IFRS 2 Withdrawn effective 1 January 2010 | 2006 |
| IFRIC 9 | Reassessment of Embedded Derivatives | 2006 |
| IFRIC 10 | Interim Financial Reporting and Impairment | 2006 |
| IFRIC 11 | IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 | 2006 |
| IFRIC 12 | Service Concession Arrangements | 2006 |
| IFRIC 13 | Customer Loyalty Programmes Superseded in 2018 by IFRS 15 | 2007 |
| IFRIC 14 | IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 |
| IFRIC 15 | Agreements for the Construction of Real Estate Superseded in 2018 by IFRS 15 | 2008 |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 |
| IFRIC 17 | Distributions of Non-cash Assets to Owners | 2008 |
| IFRIC 18 | Transfers of Assets from Customers Superseded in 2018 by IFRS 15 | 2009 |
| IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 |
| IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 |
| IFRIC 21 | Levies | 2013 |
| IFRIC 22 | Foreign Currency Transactions and Advance Consideration | 2016 |
| IFRIC 23 | Uncertainty over Income Tax Treatments | 2017 |
SIC Interpretations
| # | Name | Issued |
|---|---|---|
| SIC-1 | Consistency – Different Cost Formulas for Inventories Superseded | 1997 |
| SIC-2 | Consistency – Capitalisation of Borrowing Costs Superseded | 1997 |
| SIC-3 | Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded | 1997 |
| SIC-5 | Classification of Financial Instruments - Contingent Settlement Provisions Superseded | 1998 |
| SIC-6 | Costs of Modifying Existing Software Superseded | 1998 |
| SIC-7 | Introduction of the Euro | 1998 |
| SIC-8 | First-Time Application of IASs as the Primary Basis of Accounting Superseded | 1998 |
| SIC-9 | Business Combinations – Classification either as Acquisitions or Unitings of Interests Superseded | 1998 |
| SIC-10 | Government Assistance – No Specific Relation to Operating Activities | 1998 |
| SIC-11 | Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded | 1998 |
| SIC-12 | Consolidation – Special Purpose Entities Superseded by IFRS 10 and IFRS 12 effective 1 January 2013 | 1998 |
| SIC-13 | Jointly Controlled Entities – Non-Monetary Contributions by Venturers Superseded by IFRS 11 and IFRS 12, effective for annual periods beginning on or after 1 January 2013 | 1998 |
| SIC-14 | Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Superseded | 1998 |
| SIC-15 | Operating Leases – Incentives Superseded in 2019 by IFRS 16 | 1999 |
| SIC-16 | Share Capital – Reacquired Own Equity Instruments (Treasury Shares) Superseded | 1999 |
| SIC-17 | Equity – Costs of an Equity Transaction Superseded | 2000 |
| SIC-18 | Consistency – Alternative Methods Superseded | 2000 |
| SIC-19 | Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 Superseded | 2000 |
| SIC-20 | Equity Accounting Method – Recognition of Losses Superseded | 2000 |
| SIC-21 | Income Taxes – Recovery of Revalued Non-Depreciable Assets Superseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012 | 2000 |
| SIC-22 | Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Superseded | 2000 |
| SIC-23 | Property, Plant and Equipment – Major Inspection or Overhaul Costs Superseded | 2000 |
| SIC-24 | Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares Superseded | 2000 |
| SIC-25 | Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders | 2000 |
| SIC-27 | Evaluating the Substance of Transactions in the Legal Form of a Lease Superseded in 2019 by IFRS 16 | 2000 |
| SIC-28 | Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments Superseded | 2001 |
| SIC-29 | Disclosure – Service Concession Arrangements | 2001 |
| SIC-30 | Reporting Currency – Translation from Measurement Currency to Presentation Currency Superseded | 2001 |
| SIC-31 | Revenue – Barter Transactions Involving Advertising Services Superseded in 2018 by IFRS 15 | 2001 |
| SIC-32 | Intangible Assets – Web Site Costs | 2001 |
| SIC-33 | Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Superseded | 2001 |
Other pronouncements
| Name | Issued |
|---|---|
| Conceptual Framework for FinancialReporting 2018 | 2018* |
| Preface to International Financial Reporting Standards | 2002* |
| IFRS for Small and Medium Sized Entities | 2009 |
| IFRS Practice Statement Management Commentary | 2010 |
| IFRS Practice Statement Making Materiality Judgements | 2017 |
Note
The above tables list 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 tables is the date the revised pronouncement was reissued (these are indicated with an asterisk (*) in the tables). 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.
Quick links
- IFRS in your pocket - our guide to all pronouncements on issue
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- Latest pronouncements issued by the IASB and IFRIC
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