IFRS

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Unaccompanied IFRS

• 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
• IFRS 9 Financial Instruments
• IFRS 10 Consolidated Financial Statements
• IFRS 11 Joint Arrangements
• IFRS 12 Disclosure of Interests in Other Entities
• IFRS 13 Fair Value Measurement

Unaccompanied IAS

• IAS 1 Presentation of Financial Statements
• IAS 2 Inventories
• IAS 7 Statement of Cash Flows
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• IAS 10 Events after the Reporting Period
• 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 Separate Financial Statements
• IAS 28 Investments in Associates and Joint Ventures
• IAS 29 Financial Reporting in Hyperinflationary Economies
• 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

IFRS for SMEs

• IFRS for SMEs (Basis for Conclusions)
• IFRS for SMEs (Illustrative Financial Statements, and Presentation and Disclosure Checklist)
• IFRS for SMEs (Standard)
• Exposure Draft: IFRS for SMEs®: Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities
• Exposure Draft: IFRS for SMEs®: Basis for Conclusions
• IFRS for SMEs (Illustrative Guidance: A Guide for Micro-sized Entities Applying the IFRS for SMEs (2009))

IFRIC interpretations

• IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
• IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
• IFRIC 4 Determining whether an Arrangement contains a Lease
• IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
• IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
• IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
• IFRIC 10 Interim Financial Reporting and Impairment
• IFRIC 12 Service Concession Arrangemnts
• IFRIC 13 Customer Loyalty Programmes
• IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
• IFRIC 15 Agreements for the Construction of Real Estate
• IFRIC 16 Hedges of a Net Investment in a Foreign Operation
• IFRIC 17 Distributions of Non-cash Assets to Owners
• IFRIC 18 Transfers of Assets from Customers
• IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
• IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
• IFRIC 21 Levies

SIC interpretations

• SIC-7 Introduction of the Euro
• SIC-10 Government Assistance—No Specific Relation to Operating Activities
• SIC-15 Operating Leases—Incentives
• SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
• SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
• SIC-29 Service Concession Arrangements: Disclosures
• SIC-31 Revenue—Barter Transactions Involving Advertising Services
• SIC-32 Intangible Assets—Web Site Costs