List Of IFRS And IAS

I am MBA final year student of Mumbai University and making final year project report and for this I need details of IFRS and IAS. Will you please provide me list of International Financial Reporting standards (IFRSs) and International Accounting Standards (IASs) along with issue dates?

[Kiran Chandar]

The IFRS include

International Financial Reporting standards (IFRSs)—developed by the IASB;
International Accounting Standards (IASs)—adopted by the IASB;
Interpretations originated from the International Financial Reporting Interpretations Committee (IFRICs); and
Standing Interpretations Committee (SICs)

List of IFRS and IAS along with their dates of issue:

IAS 1 Disclosure of Accounting Policies (1975) 1975

Presentation of Financial Statements (1997)
IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975) 1976

Inventories (1993)
IAS 3 Consolidated Financial Statements 1976
IAS 4 Depreciation Accounting 1976
IAS 5 Information to Be Disclosed in Financial Statements 1976
IAS 6 Accounting Responses to Changing Prices 1977
IAS 7 Statement of Changes in Financial Position (1977) 1977

Cash Flow Statements (1992)
Statement of Cash Flows (2007)

IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (1978) 1978

Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)

IAS 9 Accounting for Research and Development Activities 1978
IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (1978) 1978

Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)

IAS 11 Accounting for Construction Contracts (1979) 1979

Construction Contracts (1993)
IAS 12 Accounting for Taxes on Income (1979) 1979

Income Taxes (1996)
IAS 13 Presentation of Current Assets and Current Liabilities 1979
IAS 14 Reporting Financial Information by Segment (1981) 1981

Segment reporting (1997)
IAS 15 Information Reflecting the Effects of Changing Prices 1981
IAS 16 Accounting for Property, Plant and Equipment (1982) 1982

Property, Plant and Equipment (1993)
IAS 17 Accounting for Leases (1982) 1982

Leases (1997)
IAS 18 Revenue Recognition (1982) 1982

Revenue (1993)
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers (1983) 1983

Retirement Benefit Costs (1993)
Employee Benefits (1998)

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983
IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (1983) 1983

The Effects of Changes in Foreign Exchange Rates (1993)
IAS 22 Accounting for Business Combinations (1983) 1983

Business Combinations (1993)
IAS 23 Capitalisation of Borrowing Costs (1984) 1984

Borrowing Costs (1993)
IAS 24 Related Party Disclosures 1984
IAS 25 Accounting for Investments 1986
IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987
IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) 1989

Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)

IAS 28 Accounting for Investments in Associates (1989) 1989

Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)

IAS 29 Financial Reporting in Hyperinflationary Economies 1989
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990
IAS 31 Financial Reporting of Interests in Joint Ventures (1990) 1990

Interests in Joint Ventures (2003)
IAS 32 Financial Instruments: Disclosure and Presentation (1995) 1995

Financial Instruments: Presentation (2005)
IAS 33 Earnings per Share 1997
IAS 34 Interim Financial Reporting 1998
IAS 35 Discontinuing Operations 1998
IAS 36 Impairment of Assets 1998
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1998
IAS 38 Intangible Assets 1998
IAS 39 Financial Instruments: Recognition and Measurement 1998
IAS 40 Investment Property 2000
IAS 41 Agriculture 2000
IFRS 1 First-time Adoption of International Financial Reporting Standards 2003
IFRS 2 Share-based Payment 2004
IFRS 3 Business Combinations 2004
IFRS 4 Insurance Contracts 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 2009
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
IFRS 14 Regulatory Deferral Accounts 2014
IFRS 15 Revenue from Contracts with Customers 2014
IFRS 16 Leases 2016