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Business Inside
1
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)
2
Business Inside
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
Business Inside 3
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
4
Business Inside
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)
5
Business Inside
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
6
Business Inside
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
7
Business Inside
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 IAS 11 will be superseded by IFRS 15 Revenue from Contracts with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 IAS 17 will be superseded by IFRS 16 Leases as of 1 January 2019.
 IAS 18 will be superseded by IFRS 15 Revenue from Contracts with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
8
Business Inside
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
9
Business Inside

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List IAS & IFRS.pptx

  • 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) 2 Business Inside
  • 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 Business Inside 3
  • 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 4 Business Inside
  • 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) 5 Business Inside
  • 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 6 Business Inside
  • 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 7 Business Inside
  • 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 8 Business Inside
  • 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 9 Business Inside