International Accounting Standards

 

 

·         IAS 1 Presentation of Financial Statements

 

 

·         IAS 2 Inventories

 

 

·         IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27and IAS 28.

 

 

·         IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.

 

 

·         IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997

 

 

·         IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003

 

 

·         IAS 7 Statement of Cash Flows

 

 

·         IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

 

 

·         IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99

 

 

·         IAS 10 Events After the Reporting Period

 

 

·         IAS 11 Construction Contracts

 

 

·         IAS 12 Income Taxes

 

 

·         IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.

 

 

·         IAS 14 Segment Reporting

 

 

·         IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003

 

 

·         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·         IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004

 

 

·         IAS 23 Borrowing Costs

 

 

·         IAS 24 Related Party Disclosures

 

 

·         IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001

 

 

·         IAS 26 Accounting and Reporting by Retirement Benefit Plans

 

 

·         IAS 27 Consolidated and Separate Financial Statements

 

 

·         IAS 28 Investments in Associates

 

 

·         IAS 29 Financial Reporting in Hyperinflationary Economies

 

 

·         IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7effective 2007

 

 

·         IAS 31 Interests In Joint Ventures

 

 

·         IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007

 

 

·         IAS 33 Earnings Per Share

 

 

·         IAS 34 Interim Financial Reporting

 

 

·         IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005

 

 

·         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