Explore IFRS Standards.

Browse clear summaries and practical explanations of IFRS Accounting Standards and International Accounting Standards.

IFRS Accounting Standards

19 standards

IFRS 1

First-time Adoption of International Financial Reporting Standards

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IFRS 2

Share-based Payment

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IFRS 3

Business Combinations

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IFRS 4 Legacy

Insurance Contracts

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IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

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IFRS 6

Exploration for and Evaluation of Mineral Resources

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IFRS 7

Financial Instruments: Disclosures

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IFRS 8

Operating Segments

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IFRS 9

Financial Instruments

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IFRS 10

Consolidated Financial Statements

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IFRS 11

Joint Arrangements

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IFRS 12

Disclosure of Interests in Other Entities

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IFRS 13

Fair Value Measurement

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IFRS 14

Regulatory Deferral Accounts

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IFRS 15

Revenue from Contracts with Customers

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IFRS 16

Leases

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IFRS 17

Insurance Contracts

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IFRS 18 Effective 2027

Presentation and Disclosure in Financial Statements

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IFRS 19 Effective 2027

Subsidiaries without Public Accountability: Disclosures

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International Accounting Standards

25 standards

IAS 1 Replaced by IFRS 18 from 2027

Presentation of Financial Statements

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IAS 2

Inventories

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IAS 7

Statement of Cash Flows

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IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

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IAS 10

Events after the Reporting Period

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IAS 12

Income Taxes

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IAS 16

Property, Plant and Equipment

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IAS 19

Employee Benefits

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IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

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IAS 21

The Effects of Changes in Foreign Exchange Rates

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IAS 23

Borrowing Costs

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IAS 24

Related Party Disclosures

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IAS 26

Accounting and Reporting by Retirement Benefit Plans

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IAS 27

Separate Financial Statements

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IAS 28

Investments in Associates and Joint Ventures

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IAS 29

Financial Reporting in Hyperinflationary Economies

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IAS 32

Financial Instruments: Presentation

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IAS 33

Earnings per Share

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IAS 34

Interim Financial Reporting

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IAS 36

Impairment of Assets

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IAS 37

Provisions, Contingent Liabilities and Contingent Assets

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IAS 38

Intangible Assets

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IAS 39 Limited application

Financial Instruments: Recognition and Measurement

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IAS 40

Investment Property

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IAS 41

Agriculture

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