IFRS and IAS Summaries: English
Summaries as at 1 January 2008:
- Framework - Technical Summary
IFRSs:
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IFRS 1 First-time Adoption of International Financial Reporting Standards
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IFRS 2 Share-based Payment
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IFRS 3 Business Combinations
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IFRS 4 Insurance Contracts
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 6 Exploration for and evaluation of Mineral Resources
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IFRS 7 Financial Instruments: Disclosures
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IFRS 8 Operating Segments
IASs:
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IAS 1 Presentation of Financial Statements
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IAS 2 Inventories
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IAS 7 Cash Flow Statements
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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10 Events After the Balance Sheet Date
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IAS 11 Construction Contracts
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IAS 12 Income Taxes
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IAS 16 Property, Plant and Equipment
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IAS 17 Leases
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IAS 18 Revenue
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IAS 19 Employee Benefits
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IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
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IAS 21 The Effects of Changes in Foreign Exchange Rates
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IAS 23 Borrowing Costs
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IAS 24 Related Party Disclosures
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IAS 26 Accounting and Reporting by Retirement Benefit Plans
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IAS 27 Consolidated and Separate Financial Statements
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IAS 28 Investments in Associates
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IAS 29 Financial Reporting in Hyperinflationary Economies
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IAS 31 Interests in Joint Ventures
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IAS 32 Financial Instruments: Presentation
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IAS 33 Earnings per Share
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IAS 34 Interim Financial Reporting
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IAS 36 Impairment of Assets
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IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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IAS 38 Intangible Assets
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IAS 39 Financial Instruments: Recognition and Measurement
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IAS 40 Investment Property
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IAS 41 Agriculture