List of International Financial Reporting Standards
This is a list of the International Financial Reporting Standards and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board, the standard-setting body of the IFRS Foundation.
The IFRS include
- International Financial Reporting standards —developed by the IASB;
- International Accounting Standards —developed by the International Accounting Standards Committee and adopted by the IASB;
- Interpretations originated from the International Financial Reporting Interpretations Committee ; and
- Standing Interpretations Committee.
List of Reporting Standards and International Accounting Standards
List of Interpretations
| N° | Title | Originally issued | Effective | Fully withdrawn | Superseded by |
| Consistency - Different Cost Formulas for Inventories | 1997 | IAS 2 | |||
| Consistency - Capitalisation of Borrowing Costs | 1997 | IAS 8 | |||
| Elimination of Unrealised Profits and Losses on Transactions with Associates | 1997 | IAS 28 | |||
| Classification of Financial Instruments - Contingent Settlement Provisions | 1997 | IAS 32 | |||
| Costs of Modifying Existing Software | 1997 | IAS 16 | |||
| Introduction of the Euro | 1997 | ||||
| First-Time Application of IASs as the Primary Basis of Accounting | 1998 | IFRS 1 | |||
| Business Combinations - Classification either as Acquisitions or Unitings of Interests | 1998 | IFRS 3 | |||
| SIC 10 | Government Assistance-No Specific Relation to Operating Activities | 1998 | |||
| SIC 11 | Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations | 1998 | IAS 21 | ||
| SIC 12 | Consolidation-Special Purpose Entities | 1998 | IFRS 10 | ||
| SIC 13 | Jointly Controlled Entities-Non-Monetary Contributions by Venturers | 1998 | IFRS 10 | ||
| SIC 14 | Property, Plant and Equipment - Compensation for the Impairment or Loss of Items | 1998 | IAS 16 | ||
| SIC 15 | Operating Leases-Incentives | 1998 | |||
| SIC 16 | Share Capital - Reacquired Own Equity Instruments | 1998 | IAS 32 | ||
| SIC 17 | Equity - Costs of an Equity Transaction | 1999 | IAS 32 | ||
| SIC 18 | Consistency - Alternative Methods | 1999 | IAS 8 | ||
| SIC 19 | Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 | 2000 | IAS 21 | ||
| SIC 20 | Equity Accounting Method - Recognition of Losses | 1999 | IAS 28 | ||
| SIC 21 | Income Taxes-Recovery of Revalued Non-Depreciable Assets | 1999 | IAS 12 | ||
| SIC 22 | Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported | 1999 | IFRS 3 | ||
| SIC 23 | Property, Plant and Equipment - Major Inspection or Overhaul Costs | 1999 | IAS 16 | ||
| SIC 24 | Earnings Per Share - Financial instruments and other contracts that may be settled in shares | 2000 | IAS 33 | ||
| SIC 25 | Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | 1999 | |||
| SIC 26 | Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations | N/A | N/A | N/A | IAS 16 |
| SIC 27 | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | 2000 | |||
| SIC 28 | Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments | 2001 | IFRS 3 | ||
| SIC 29 | Disclosure-Service Concession Arrangements | 2001 | |||
| SIC 30 | Reporting Currency - Translation from Measurement Currency to Presentation Currency | 2001 | IAS 21 | ||
| SIC 31 | Revenue-Barter Transactions Involving Advertising Services | 2001 | |||
| SIC 32 | Intangible Assets-Web Site Costs | 2001 | |||
| SIC 33 | Consolidation and equity method - Potential voting rights and allocation of ownership interests | 2001 | IAS 27 and IAS 28 | ||
| Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 | ||||
| Members’ Shares in Co-operative Entities and Similar Instruments | 2004 | ||||
| Emission Rights | 2004 | N/A | |||
| Determining whether an Arrangement contains a Lease | 2004 | ||||
| Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 | ||||
| Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment | 2005 | ||||
| Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 | ||||
| Scope of IFRS 2 | 2006 | IFRS 2 | |||
| Reassessment of Embedded Derivatives | 2006 | ||||
| IFRIC 10 | Interim Financial Reporting and Impairment | 2006 | |||
| IFRIC 11 | IFRS 2-Group and Treasury Share Transactions | 2006 | IFRS 2 | ||
| IFRIC 12 | Service Concession Arrangements | 2006 | |||
| IFRIC 13 | Customer Loyalty Programmes | 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 | 2008 | |||
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 | |||
| IFRIC 17 | Distributions of Non-cash Assets | 2008 | |||
| IFRIC 18 | Transfers of Assets from Customers | 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 Considerations | 2016 | |||
| IFRIC 23 | Uncertainty over Income Tax Treatments | 2017 |