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