Student
2810 Points
Posted on 04 October 2009
International Accounting Standards
The following list links to a brief summary of the individual International Accounting Standard currently in force or issued recently and not yet effective. Where an IAS has been superseded by a subsequent International Accounting Standard, it is not listed.
The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete |
- IAS 1
- IAS 2
- IAS 7
- IAS 8
- IAS 10
- IAS 11
- IAS 12
- IAS 16
- IAS 17
- IAS 18
- IAS 19
- IAS 20
- IAS 21
- IAS 23
- IAS 24
- IAS 26
- IAS 27
- IAS 28
- IAS 29
- IAS 31
- IAS 32
- IAS 33
- IAS 34
- IAS 36
- IAS 37
- IAS 38
- IAS 39
- IAS 40
- IAS 41
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- 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
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