List of International Financial Reporting Standards

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The list of International Financial Reporting Standards contains the International Financial Reporting Standards (IFRS) in the broader sense. According to International Accounting Standards (IAS 1.7), these include :

The list also contains information on the validity of the IFRS.

Standards

No. Title (English) Subject (German) Years Valid from Date of Expiry Replaced by
IAS 1 Presentation of Financial Statements (1997) Presentation of the conclusion 1975 0Jan. 1, 1975
IAS 2 Inventories (1993) Stocks 1975 0Jan. 1, 1976
IAS 3 Consolidated Financial Statements Consolidated financial statements 1976 0Jan. 1, 1977 0Jan. 1, 1990 IAS 27 and IAS 28
IAS 4 Depreciation accounting Depreciation 1976 0Jan. 1, 1977 0July 1, 1999 IAS 36
IAS 5 Information to Be Disclosed in Financial Statements Disclosure requirements in the financial statements 1976 0Jan. 1, 1977 0July 1, 1998 IAS 1
IAS 6 Accounting Responses to Changing Prices Billing for price changes 1977 0Jan. 1, 1978 0Jan. 1, 1983 IAS 15
IAS 7 Statement of Cash Flows (2007) Cash flow statements 1977 0Jan. 1, 1979
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (2003) Accounting and valuation methods, changes in estimates and errors 1978 0Jan. 1, 1979
IAS 9 Accounting for Research and Development Activities Accounting for research and development activities 1978 0Jan. 1, 1980 0July 1, 1999 IAS 38
IAS 10 Events after the Reporting Period (2007) Events after the balance sheet date 1978 0Jan. 1, 1980
IAS 11 Construction Contracts (1993) Production orders 1979 0Jan. 1, 1980
IAS 12 Income Taxes (1996) Income taxes 1979 0Jan. 1, 1981
IAS 13 Presentation of Current Assets and Current Liabilities Presentation of current assets and liabilities 1979 0Jan. 1, 1981 0July 1, 1998 IAS 1
IAS 14 Segment reporting (1997) Segment reporting 1981 0Jan. 1, 1983 0Jan. 1, 2009 IFRS 8
IAS 15 Information Reflecting the Effects of Changing Prices Information about the effects of price changes 1981 0Jan. 1, 1983 0Jan. 1, 2005 N / A
IAS 16 Property, Plant and Equipment (1993) Property, plant and equipment 1982 0Jan. 1, 1983
IAS 17 Leases (1997) Leases 1982 0Jan. 1, 1984 0Jan. 1, 2019 IFRS 16
IAS 18 Revenue (1993) Income 1982 0Jan. 1, 1984
IAS 19 Employee Benefits (1998) Employee benefits 1983 0Jan. 1, 1985
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Accounting and presentation of government grants 1983 0Jan. 1, 1984
IAS 21 The Effects of Changes in Foreign Exchange Rates (1993) Effects of Changes in Exchange Rates 1983 0Jan. 1, 1985
IAS 22 Business Combinations (1993) Business combinations 1983 0Jan. 1, 1985 0Apr 1, 2004 IFRS 3
IAS 23 Borrowing Costs (1993) Borrowing costs 1984 0Jan. 1, 1986
IAS 24 Related Party Disclosures Information on relationships with related companies and persons 1984 0Jan. 1, 1986
IAS 25 Accounting for Investments Accounting for financial investments 1986 0Jan. 1, 1987 0Jan. 1, 2001 IAS 39 and IAS 40
IAS 26 Accounting and Reporting by Retirement Benefit Plans Accounting and reporting of retirement benefit plans 1987 0Jan. 1, 1988
IAS 27 Consolidated and Separate Financial Statements (2003)

Separate Financial Statements (2011)

Consolidated and separate financial statements according to IFRS (2003)

Separate degrees (2011)

1989 0Jan. 1, 1990
IAS 28 Investments in Associates and Joint Ventures (2011) Shares in associated companies and joint ventures 1989 0Jan. 1, 1990
IAS 29 Financial Reporting in Hyperinflationary Economies Accounting in hyperinflationary countries 1989 0Jan. 1, 1990
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Information in the financial statements of banks and similar financial institutions 1990 0Jan. 1, 1991 Dec 31, 2006 IFRS 7
IAS 31 Interests in Joint Ventures (2003) Shares in joint ventures 1990 0Jan. 1, 1992 0Jan. 1, 2013 IFRS 11 and IFRS 12
IAS 32 Financial Instruments: Disclosure and Presentation (1995)

Financial Instruments: Presentation (2005)

Financial instruments: information and presentation (1995)

Financial instruments: presentation (2005)

1995 0Jan. 1, 1996
IAS 33 Earnings per share Earnings per share 1997 0Jan. 1, 1999
IAS 34 Interim financial reporting Interim reporting 1998 0Jan. 1, 1999
IAS 35 Discontinuing Operations Abandonment of business areas 1998 0July 1, 1999 0Jan. 1, 2005 IFRS 5
IAS 36 Impairment of assets Depreciation of assets 1998 0July 1, 1999
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Provisions, contingent liabilities and contingent claims 1998 0July 1, 1999
IAS 38 Intangible assets Intangible assets 1998 0July 1, 1999
IAS 39 Financial Instruments: Recognition and Measurement Financial instruments : approach and valuation 1998 0Jan. 1, 2001
IAS 40 Investment property Investment Property 2000 0Jan. 1, 2001
IAS 41 Agriculture Agriculture 2000 0Jan. 1, 2003
IFRS 1 First-time Adoption of International Financial Reporting Standards First application of the International Financial Reporting Standards 2003 0Jan. 1, 2004
IFRS 2 Share-based payment Share-based payment 2004 0Jan. 1, 2005
IFRS 3 Business combinations Business combinations 2004 0Apr 1, 2004
IFRS 4 Insurance Contracts Insurance contracts 2004 0Jan. 1, 2005
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Non-current assets held for sale and discontinued operations 2004 0Jan. 1, 2005
IFRS 6 Exploration for and Evaluation of Mineral Resources Exploration and evaluation of mineral resources 2004 0Jan. 1, 2006
IFRS 7 Financial Instruments: Disclosures Financial instruments: disclosures 2005 0Jan. 1, 2007
IFRS 8 Operating segments Operating segments 2006 0Jan. 1, 2009
IFRS 9 Financial Instruments Financial instruments 2009 0Jan. 1, 2015
IFRS 10 Consolidated Financial Statements Consolidated financial statements 2011 0Jan. 1, 2013
IFRS 11 Joint arrangements Joint agreements 2011 0Jan. 1, 2013
IFRS 12 Disclosure of Interests in Other Entities Information on involvement with other companies 2011 0Jan. 1, 2013
IFRS 13 Fair Value Measurement Measurement of the fair value 2011 0Jan. 1, 2013
IFRS 14 Regulatory deferral accounts Regulatory deferral items 2014 0Jan. 1, 2016
IFRS 15 Revenue from Contracts with Customers Revenue from contracts with customers May 2014 0Jan. 1, 2018
IFRS 16 Leases Leases January 2016 0Jan. 1, 2019

Interpretations

No. Title (English) Subject (German) Years Valid from Date of Expiry Replaced by
SIC 1 Consistency - Different Cost Formulas for Inventories ? 1997 0Jan. 1, 1999 0Jan. 1, 2005 IAS 2
SIC 2 Consistency - Capitalization of Borrowing Costs ? 1997 0Jan. 1, 1998 0Jan. 1, 2005 IAS 8
SIC 3 Elimination of Unrealized Profits and Losses on Transactions with Associates ? 1997 0Jan. 1, 1998 0Jan. 1, 2005 IAS 28
SIC 4 ? ? ? ? ? ?
SIC 5 Classification of Financial Instruments - Contingent Settlement Provisions ? 1997 0June 1, 1998 0Jan. 1, 2005 IAS 32
SIC 6 Costs of Modifying Existing Software ? 1997 0June 1, 1998 0Jan. 1, 2005 IAS 16
SIC 7 Introduction of the Euro introduction of the Euro 1997 0June 1, 1998
SIC 8 First-Time Application of IASs as the Primary Basis of Accounting ? 1998 0Aug 1, 1998 0Jan. 1, 2004 IFRS 1
SIC 9 Business Combinations - Classification either as Acquisitions or Unitings of Interests ? 1998 0Aug 1, 1998 0Apr 1, 2004 IFRS 3
SIC 10 Government Assistance-No Specific Relation to Operating Activities Government aid - No specific link with operational activities 1998 0Aug 1, 1998
SIC 11 Foreign Exchange - Capitalization of Losses Resulting from Severe Currency Devaluations ? 1998 0Aug 1, 1998 0Jan. 1, 2005 IAS 21
SIC 12 Consolidation Special Purpose Entities Consolidation - Special Purpose Entities 1998 0July 1, 1999 0Jan. 1, 2013 IFRS 10
SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers Jointly managed units - non-monetary contributions by partner companies 1998 0Jan. 1, 1999 0Jan. 1, 2013 IFRS 10
SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items ? 1998 0July 1, 1999 0Jan. 1, 2005 IAS 16
SIC 15 Operating lease incentives Operating Leases - Incentives 1998 0Jan. 1, 1999 0Jan. 1, 2019 IFRS 16
SIC 16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares) ? 1998 0July 1, 1999 0Jan. 1, 2005 IAS 32
SIC 17 Equity - Costs of an Equity Transaction ? 1999 Jan. 30, 2000 0Jan. 1, 2005 IAS 32
SIC 18 Consistency - Alternative Methods ? 1999 0July 1, 2000 0Jan. 1, 2005 IAS 8
SIC 19 Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 ? 2000 0Jan. 1, 2001 0Jan. 1, 2005 IAS 21
SIC 20 Equity Accounting Method - Recognition of Losses ? 1999 July 15, 2000 0Jan. 1, 2005 IAS 28
SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets Income Taxes - Realization of revalued, non-scheduled assets 1999 July 15, 2000 0Jan. 1, 2012 IAS 12
SIC 22 Business Combinations - Subsequent Adjustment of Fair Values ​​and Goodwill Initially Reported ? 1999 July 15, 2000 0Apr 1, 2004 IFRS 3
SIC 23 Property, Plant and Equipment - Major Inspection or Overhaul Costs ? 1999 July 15, 2000 0Jan. 1, 2005 IAS 16
SIC 24 Earnings Per Share - Financial instruments and other contracts that may be settled in shares ? 2000 0Dec. 1, 2000 0Jan. 1, 2005 IAS 33
SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders Income taxes - changes in the tax status of a company or its shareholders 1999 July 15, 2000
SIC 26 Property, Plant and Equipment - Results of Incidental Operations ? N / A N / A N / A IAS 16
SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease Assessment of the economic content of transactions in the legal form of leases 2000 0Jan. 1, 2002 0Jan. 1, 2019 IFRS 16
SIC 28 Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments ? 2001 Dec 31, 2001 0Apr 1, 2004 IFRS 3
SIC 29 Disclosure Service Concession Arrangements Service concession agreements: details 2001 0Jan. 1, 2002
SIC 30 Reporting Currency - Translation from Measurement Currency to Presentation Currency ? 2001 0Jan. 1, 2002 0Jan. 1, 2005 IAS 21
SIC 31 Revenue-Barter Transactions Involving Advertising Services Revenue - exchange of advertising services 2001 0Jan. 1, 2002
SIC 32 Intangible Assets-Web Site Costs Intangible Assets - Internet Site Costs 2001 25th Mar 2002
SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests ? 2001 0Jan. 1, 2002 0Jan. 1, 2005 IAS 27 and IAS 28
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Changes to existing provisions for disposal, restoration and similar obligations 2004 0Sep 1 2004
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments Shares in cooperatives and similar instruments 2004 0Jan. 1, 2005
IFRIC 3 Emission Rights ? 2004 01st Mar 2005 0July 1, 2005 N / A
IFRIC 4 Determining whether an Arrangement contains a Lease Determine whether an arrangement contains a lease 2004 0Jan. 1, 2006 0Jan. 1, 2019 IFRS 16
IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Rights to shares in funds for waste disposal, recultivation and environmental remediation 2004 0Jan. 1, 2006
IFRIC 6 Liabilities Arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment Liabilities arising from participation in a specific market - waste electrical and electronic equipment 2005 0Dec 1, 2005
IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Application of the adjustment approach under IAS 29 Accounting in hyperinflationary countries 2005 01st Mar 2006
IFRIC 8 Scope of IFRS 2 ? 2006 0May 1, 2006 0Jan. 1, 2010 IFRS 2
IFRIC 9 Reassessment of Embedded Derivatives Reassessment of embedded derivatives 2006 0June 1, 2006
IFRIC 10 Interim Financial Reporting and Impairment Interim reporting and impairment 2006 0Nov 1, 2006
IFRIC 11 IFRS 2 - Group and Treasury Share Transactions ? 2006 01st Mar 2007 0Jan. 1, 2010 IFRS 2
IFRIC 12 Service concession arrangements Service concession agreements 2006 0Jan. 1, 2008
IFRIC 13 Customer Loyalty Programs Customer loyalty programs 2007 0July 1, 2008
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 2007 0Jan. 1, 2008
IFRIC 15 Agreements for the Construction of Real Estate Contracts for the construction of real estate 2008 0Jan. 1, 2009
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Hedging a net investment in a foreign operation 2008 0Oct 1, 2008
IFRIC 17 Distributions of non-cash assets Dividends in kind to owners 2008 0July 1, 2009
IFRIC 18 Transfers of Assets from Customers Transfers of Assets by Customers 2009 0July 1, 2009
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Extinguishing financial liabilities with equity instruments 2009 0July 1, 2010
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Overburden removal costs during the production phase in the open pit 2011 0Jan. 1, 2013
IFRIC 21 Levies Accounting for charges imposed on companies by governments (including government agencies and similar bodies) under laws and regulations. However, it does not deduct taxes (see IAS 12 Income Taxes), fines and other penalties, debts arising from emissions trading programs, and other outflows. 2013 0Jan. 1, 2014

Web links

Individual evidence

  1. ↑ IASB votes to defer the effective date of the new revenue Standard ( Memento of the original from May 1, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. . IASB , April 28, 2015, accessed April 30, 2015. @1@ 2Template: Webachiv / IABot / www.ifrs.org