Ifrs Standard For Ipo Summary

Ifrs standard for ipo summary

Ifrs standard for ipo summary

Preface to International Financial Reporting Standards

  • Preface to International Financial Reporting Standards

Framework for the Preparation and Presentation of Financial Statements

  • Framework for the Preparation and Presentation of Financial Statements

International Financial Reporting 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 Assets
  • 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

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    Superseded in 1989 by IAS 27 and IAS 28

  • IAS 4 Depreciation Accounting - Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998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

    Overview of International Financial Reporting Standard (IFRS)

    Superseded by IAS 1 in 1997

  • IAS 6 Accounting Responses to Changing Prices - Superseded by IAS 15, which was withdrawn December 2003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  • IAS 9 Accounting for Research and Development Activities - Superseded by IAS 38 effective 1.7.99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  • IAS 13 Presentation of Current Assets and Current Liabilities - Superseded by IAS 1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  • IAS 15 Information Reflecting the Effects of Changing Prices - Withdrawn December 2003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  • IAS 22 Business Combinations - Superseded by IFRS 3 effective 31 March 2004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 - Superseded by IFRS 10, IFRS 12 and IAS 27 (rev.

    2011) effective 2013

  • IAS 28 Investments in Associates - Superseded by IAS 28 (rev.

    Ifrs standard for ipo summary

    2011) and IFRS 12 effective 2013

  • IAS 29 Financial Reporting in Hyperinflationary Economies
  • IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions - Superseded by IFRS 7 effective 2007
  • IAS 31 Interests In Joint Ventures - Superseded by IFRS 11 and IFRS 12 effective 2013
  • 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 - Superseded by IFRS 9 effective 2013
  • IAS 40 Investment Property
  • IAS 41 Agriculture

IFRS Practice Statements