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    List of Standards, Interpretations and Practice Statements

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    Osinloye Opeoluwa Adesubomi
    This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    List of Standards, Interpretations and Practice Statements

    Uploaded by

    Osinloye Opeoluwa Adesubomi
    3K views2 pages
    This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

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    List of Standards

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    This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    3K views2 pages

    List of Standards, Interpretations and Practice Statements

    Uploaded by

    Osinloye Opeoluwa Adesubomi
    This document lists all of the International Financial Reporting Standards (IFRS), Interpretations, and Practice Statements. It includes 20 IFRS standards, 39 International Accounting Standards (IAS), and 5 Interpretations of the IFRS Interpretations Committee (IFRIC). The standards and interpretations cover topics such as financial instruments, revenue recognition, leases, business combinations, and accounting for government grants.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    IFRS in your pocket |2021

    List of Standards, Interpretations and Practice


    Statements

    Standards
    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

    IFRS 14 Regulatory Deferral Accounts

    IFRS 15 Revenue from Contracts with Customers

    IFRS 16 Leases

    IFRS 17 Insurance Contracts

    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 12 Income Taxes

    IAS 16 Property, Plant and Equipment

    IAS 19 Employee Benefits

    29
    IFRS in your pocket |2021

    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

    Interpretations
    IFRIC 1  hanges in Existing Decommissioning, Restoration and
    C
    Similar Liabilities

    IFRIC 2  embers’ Shares in Co-operative Entities and Similar


    M
    Instruments

    IFRIC 5 Rights to Interests Arising from Decommissioning,


    Restoration and Environmental Rehabilitation Funds

    IFRIC 6  iabilities arising from Participating in a Specific Market—


    L
    Waste Electrical and Electronic Equipment

    IFRIC 7 Applying the Restatement Approach under IAS 29 Financial


    Reporting in Hyperinflationary Economies

    30

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