International Financial Reporting Standards

#
Name
IFRS 1 First-time Adoption of International Financial Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Assets
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement

Issued
2008*
2004
2008*
2004
2004
2004
2005
2006
2010*
2011
2011
2011
2011

International Accounting Standards

#
Name
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
Consolidated Financial Statements
IAS 3
Superseded in 1989 by IAS 27 and IAS 28
Depreciation Accounting
IAS 4
Withdrawn in 1999
Information to Be Disclosed in Financial Statements
IAS 5
Superseded by IAS 1 effective 1 July 1998
Accounting Responses to Changing Prices
IAS 6
Superseded by IAS 15, which was withdrawn December 2003
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Accounting for Research and Development Activities
IAS 9
Superseded by IAS 39 effective 1 July 1999
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 13 Presentation of Current Assets and Current Liabilities

Issued
2007*
2005*
1976

1976

1992
2003

2003
1993
1996*

Superseded by IAS 39 effective 1 July 1998

Segment Reporting
IAS 14
Superseded by IFRS 8 effective 1 January 2009
Information Reflecting the Effects of Changing Prices
IAS 15
Withdrawn December 2003
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
Employee Benefits
IAS 19
Superseded by IAS 19 (2011) effective 1 January 2013
IAS 19 Employee Benefits (2011)
Accounting for Government Grants and Disclosure of Government
IAS 20
Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
Business Combinations
IAS 22
Superseded by IFRS 3 effective 31 March 2004
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
Accounting for Investments
IAS 25
Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements (2011)
Consolidated and Separate Financial Statements
IAS 27 Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January
2013
IAS 28 Investments in Associates and Joint Ventures (2011)
Investments in Associates
IAS 28
Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
IAS 29 Financial Reporting in Hyperinflationary Economies
Disclosures in the Financial Statements of Banks and Similar Financial
IAS 30 Institutions
Superseded by IFRS 7 effective 1 January 2007
Interests In Joint Ventures
IAS 31
Superseded by IFRS 11 and IFRS 12 effective 1 January 2013
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
Discontinuing Operations
IAS 35
Superseded by IFRS 5 effective 1 January 2005
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement

1997
2003
2003*
2003*
1993*
1998
2011*
1983
2003*
1998*
2007*
2009*

1987
2011
2003
2011
2003
1989
1990
2003*
2003*
2003*
1998
1998
2004*
1998
2004*
2003*

Superseded by IFRS 9 effective 1 January 2015

IAS 40 Investment Property
IAS 41 Agriculture

2003*
2001

IFRIC Interpretations
#

Name
Changes in Existing Decommissioning, Restoration and Similar
IFRIC 1
Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
Emission Rights
IFRIC 3
Withdrawn June 2005
IFRIC 4 Determining Whether an Arrangement Contains a Lease
Rights to Interests arising from Decommissioning, Restoration and
IFRIC 5
Environmental Rehabilitation Funds
Liabilities Arising from Participating in a Specific Market - Waste
IFRIC 6
Electrical and Electronic Equipment
Applying the Restatement Approach under IAS 29 Financial Reporting in
IFRIC 7
Hyperinflationary Economies
Scope of IFRS 2
IFRIC 8
Withdrawn effective 1 January 2010
IFRIC 9 Reassessment of Embedded Derivatives
IFRIC
Interim Financial Reporting and Impairment
10
IFRIC IFRS 2: Group and Treasury Share Transactions
11 Withdrawn effective 1 January 2010
IFRIC
Service Concession Arrangements
12
IFRIC
Customer Loyalty Programmes
13
IFRIC IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding
14 Requirements and their Interaction
IFRIC
Agreements for the Construction of Real Estate
15
IFRIC
Hedges of a Net Investment in a Foreign Operation
16
IFRIC
Distributions of Non-cash Assets to Owners
17
IFRIC
Transfers of Assets from Customers
18
IFRIC
Extinguishing Financial Liabilities with Equity Instruments
19
IFRIC Stripping Costs in the Production Phase of a Surface Mine

Issued
2004
2004
2004
2004
2004
2005
2005
2006
2006
2006
2006
2006
2007
2007
2008
2008
2008
2009
2009
2011

20

SIC Interpretations
#

Name
Consistency Different Cost Formulas for Inventories
SIC 1
Superseded
Consistency Capitalisation of Borrowing Costs
SIC 2
Superseded
Elimination of Unrealised Profits and Losses on Transactions with
SIC 3 Associates
Superseded
Classification of Financial Instruments - Contingent Settlement Provisions
SIC 5
Superseded
Costs of Modifying Existing Software
SIC 6
Superseded
SIC 7 Introduction of the Euro
First-Time Application of IASs as the Primary Basis of Accounting
SIC 8
Superseded
Business Combinations Classification either as Acquisitions or Unitings
SIC 9 of Interests
Superseded
SIC
Government Assistance No Specific Relation to Operating Activities
10
Foreign Exchange Capitalisation of Losses Resulting from Severe
SIC
Currency Devaluations
11
Superseded
SIC
Consolidation Special Purpose Entities
12
SIC
Jointly Controlled Entities Non-Monetary Contributions by Venturers
13
Property, Plant and Equipment Compensation for the Impairment or Loss
SIC
of Items
14
Superseded
SIC
Operating Leases Incentives
15
SIC Share Capital Reacquired Own Equity Instruments (Treasury Shares)
16 Superseded
SIC Equity Costs of an Equity Transaction
17 Superseded
SIC Consistency Alternative Methods
18 Superseded
SIC Reporting Currency Measurement and Presentation of Financial
19 Statements under IAS 21 and IAS 29

Issued
1997
1997
1997
1998
1998
1998
1998
1998
1998
1998
1998
1998
1998
1999
1999
2000
2000
2000

Superseded
SIC Equity Accounting Method Recognition of Losses
20 Superseded
SIC
Income Taxes Recovery of Revalued Non-Depreciable Assets
21
Business Combinations Subsequent Adjustment of Fair Values and
SIC
Goodwill Initially Reported
22
Superseded
SIC Property, Plant and Equipment Major Inspection or Overhaul Costs
23 Superseded
Earnings Per Share Financial Instruments and Other Contracts that May
SIC
Be Settled in Shares
24
Superseded
SIC Income Taxes Changes in the Tax Status of an Enterprise or its
25 Shareholders
SIC
Evaluating the Substance of Transactions in the Legal Form of a Lease
27
Business Combinations 'Date of Exchange' and Fair Value of Equity
SIC
Instruments
28
Superseded
SIC
Disclosure Service Concession Arrangements
29
Reporting Currency Translation from Measurement Currency to
SIC
Presentation Currency
30
Superseded
SIC
Revenue Barter Transactions Involving Advertising Services
31
SIC
Intangible Assets Web Site Costs
32
Consolidation and Equity Method Potential Voting Rights and Allocation
SIC
of Ownership Interests
33
Superseded

Other pronouncements
Name
Conceptual Framework for Financial Statements 2010
Preface to International Financial Reporting Standards
IFRS for Small and Medium Sized Entities
IFRS Practice Statement Management Commentary

Issued
2010
2002*
2009
2010

2000
2000
2000
2000
2000
2000
2000
2001
2001
2001
2001
2001
2001