IFRS series of standards

• IFRS 1 First-time Adoption of International Financial Reporting Standards
• IFRS 2 Share-based Payment
• IFRS 3 Business Combinations
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
• IFRS 8 Operating Segments
• IFRS 9 Financial Instruments:
  • Classification and measurement
  • Derecognition
  • Hedge accounting
  • Impairment
• IFRS 10 Consolidated Financial Statements
• IFRS 11 Joint Arrangements
• IFRS 13 Fair Value Measurement
• IFRS 15 Revenue
• IFRS 16 Leases (basic)
• IFRS 16 Leases (advanced)

IAS series standards

• IAS 1 Presentation of Financial Statements
• IAS 2 Inventories
• IAS 7 Cash Flow Statements
• IAS 8 Accounting policies, Changes in Accounting Estimates and Errors
• IAS 10 Events after the Reporting Period
• IAS 11 Construction Contracts
• IAS 12 Income Taxes
• IAS 16 Property, Plant and Equipment
• IAS 17 Leases
• IAS 18 Revenue
• IAS 19 Employee Benefits
• IAS 21 The Effects of Changes in Foreign Exchange Rates
• IAS 23 Borrowing Costs
• IAS 24 Related Party Disclosures
• IAS 27 Separate Financial Statements
• IAS 28 Accounting for Investments in Associates
• IAS 29 Financial Reporting in Hyperinflationary Economies
• IAS 31 Financial Reporting of Interests in Joint Ventures
• IAS 32 Financial Instruments: Presentation
• IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement:
  • Accounting for financial instruments
  • Hedge accounting
  • Derecognition of financial instruments
• IAS 33 Earnings per share
• IAS 34 Interim Financial Reporting
• IAS 36 Impairment of Assets
• IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 Intangible Assets
• (IAS 39 – see IAS 32)
• IAS 40 Investment Property
• IAS 41 Agriculture

Other modules

• IFRIC 12 Service Concession Arrangements
• Framework for the Preparation and Presentation of Financial Statements
• IFRS for SMEs

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