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List of International Financial Reporting Standards


List of International Financial Reporting Standards


This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

The IFRS include

  • The Conceptual Framework for Financial Reporting
  • The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by the International Accounting Standards Committee (IASC) and adopted by the International Accounting Standards Board (IASB);
  • The Interpretations —developed by the International Financial Reporting Interpretations Committee (IFRIC) and the Standing Interpretations Committee (SIC);
  • The IFRS Practice Statements.

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS)

List of the Interpretations (IFRIC and SIC)

List of the Practice Statements

References

External links

  • International Accounting Standards Board website

Text submitted to CC-BY-SA license. Source: List of International Financial Reporting Standards by Wikipedia (Historical)