IASB Framework IFRS Framework (The Conceptual Framework for Financial Reporting)

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Issued date	Effective date	Expired date
01/03/2018	01/01/2020

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List of IAS & IFRS

IAS1 - Presentation of Financial Statements

IAS2 - Inventories

IAS7 - Statement of Cash Flows

IAS8 - Accounting Policies, Changes in Accounting Estimates and Errors

IAS10 - Events after the Reporting Period

IAS12 - Income Taxes

IAS16 - Property, Plant and Equipment

IAS19 - Employee Benefits

IAS20 - Accounting for Government Grants and Disclosure of Government Assistance

IAS21 - The Effects of Changes in Foreign Exchange Rates

IAS23 - Borrowing Costs

IAS24 - Related Party Disclosures

IAS26 - Accounting and Reporting by Retirement Benefit Plans

IAS27 - Separate Financial Statements

IAS28 - Investments in Associates and Joint Ventures

IAS29 - Financial Reporting in Hyperinflationary Economies

IAS32 - Financial Instruments: Presentation

IAS33 - Earnings per Share

IAS34 - Interim Financial Reporting

IAS36 - Impairment of Assets

IAS37 - Provisions, Contingent Liabilities and Contingent Assets

IAS38 - Intangible Assets

IAS39 - Financial Instruments: Recognition and Measurement

IAS40 - Investment Property

IAS41 - Agriculture

IFRS1 - First‑time Adoption of International Financial Reporting Standards

IFRS2 - Share‑based Payment

IFRS3 - Business Combinations

IFRS5 - Non‑current Assets Held for Sale and Discontinued Operations

IFRS6 - Exploration for and Evaluation of Mineral Resources

IFRS7 - Financial Instruments: Disclosures

IFRS8 - Operating Segments

IFRS9 - Financial Instruments

IFRS10 - Consolidated Financial Statements

IFRS11 - Joint Arrangements

IFRS12 - Disclosure of Interests in Other Entities

IFRS13 - Fair Value Measurement

IFRS14 - Regulatory Deferral Accounts

IFRS15 - Revenue from Contracts with Customers

IFRS16 - Leases

IFRS17 - Insurance Contracts