2. IFRS 1 First-time Adoption of International Financial Reporting
Standards
IFRS 2 Share-Based Payment
IFRS 3 Business Combination
IFRS 4 Insurance Contracts
IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
List of International Financial
Reporting Standards (IFRS)
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3. 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
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4. IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IFRS 17 Insurance Contracts
Note:
IFRS 4 will be replaced by IFRS 17 Insurance Contracts as of 1 January
2023.
IFRS 17 expected to have an effective date of 1 January 2022
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5. IAS 1 Presentation of Financial Instruments
IAS 2 Inventories
IAS 7 Cash Flow Statement
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after Reporting Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
List of International Accounting
Standards (IAS)
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6. IAS 19 Employee Benefits
IAS 20 Accounting for Government Grant and Disclosure of Government
Assistance
IAS 21 The Effect of Changes in Foreign Exchange Rate
IAS 23 Borrowing Cost
IAS 24 Related Party Disclosure
IAS 26 Accounting and Reporting by retirement Benefits Plan
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interest in Joint Ventures
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7. IAS 32 Financial Instruments: Presentation
IAS 33 Earning Per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Asset
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
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8. Note:
IAS 11 will be superseded by IFRS 15 Revenue from Contracts with
Customers as of 1 January 2018
IAS 17 will be superseded by IFRS 16 Leases as of 1 January 2019.
IAS 18 will be superseded by IFRS 15 Revenue from Contracts with
Customers, which is effective for annual periods beginning on or after
January 1, 2018. Earlier application is permitted.
IAS 31 is superseded by IFRS 11 Joint Arrangements and IFRS 12
Disclosure of Interests in Other Entities with effect from annual
periods beginning on or after 1 January 2013.
IAS 39 will be largely replaced by IFRS 9 Financial Instruments
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9. A statement of financial position as at the end of the
period
A statement of comprehensive income for the period
A statement of changes in equity for the period
A statement of cash flow for the period
Notes, comprising a summary of significant accounting
policies and other explanatory information
A statement of financial position as at the beginning of
the earliest comparative period
Complete set of
financial statements
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