Finance:List of International Financial Reporting Standards

Short description: None

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

• Johannesburg Stock Exchange is stock exchange which includes all countries
• International Accounting Standards (IASs)—developed by the International Accounting Standards Committee (IASC) and adopted by the IASB;
• Interpretations originated from the International Financial Reporting Interpretations Committee (IFRICs); and
• Standing Interpretations Committee (SICs).

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

List of Reporting Standards and International Accounting Standards

N°	Title	Originally issued	Effective	Fully withdrawn	Superseded by
Disclosure of Accounting Policies (1975) Presentation of Financial Statements (1997)	1975	1975
Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975) Inventories (1993)	1976	1976
Consolidated Financial Statements	1976	1977	1990	IAS 27 and IAS 28
Depreciation Accounting	1976	1977	1999	IAS 36
Information to Be Disclosed in Financial Statements	1976	1977	1998	IAS 1
Accounting Responses to Changing Prices	1977	1978	1983	IAS 15
Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007)	1977	1979
Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993) Accounting Policies, Changes in Accounting Estimates and Errors (2003)	1978	1979
Accounting for Research and Development Activities	1978	1980	1999	IAS 38
IAS 10	Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007)	1978	1980
IAS 11	Accounting for Construction Contracts (1979) Construction Contracts (1993)	1979	1980		IFRS 15
IAS 12	Accounting for Taxes on Income (1979) Income Taxes (1996)	1979	1981
IAS 13	Presentation of Current Assets and Current Liabilities	1979	1981	1998	IAS 1
IAS 14	Reporting Financial Information by Segment (1981) Segment reporting (1997)	1981	1983	2009	IFRS 8
IAS 15	Information Reflecting the Effects of Changing Prices	1981	1983	2005	N/A
IAS 16	Accounting for Property, Plant and Equipment (1982) Property, Plant and Equipment (1993)	1982	1983
IAS 17	Accounting for Leases (1982) Leases (1997)	1982	1984	2019	IFRS 16
IAS 18	Revenue Recognition (1982) Revenue (1993)	1982	1984	2018	IFRS 15
IAS 19	Accounting for Retirement Benefits in Financial Statements of Employers (1983) Retirement Benefit Costs (1993) Employee Benefits (1998)	1983	1985
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	1983	1984
IAS 21	Accounting for the Effects of Changes in Foreign Exchange Rates (1983) The Effects of Changes in Foreign Exchange Rates (1993)	1983	1985
IAS 22	Accounting for Business Combinations (1983) Business Combinations (1993)	1983	1985	2004	IFRS 3
IAS 23	Capitalisation of Borrowing Costs (1984) Borrowing Costs (1993)	1984	1986
IAS 24	Related Party Disclosures	1984	1986
IAS 25	Accounting for Investments	1986	1987	2001	IAS 39 and IAS 40
IAS 26	Accounting and Reporting by Retirement Benefit Plans	1987	1988
IAS 27	Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) Consolidated and Separate Financial Statements (2003) Separate Financial Statements (2011)	1989	1990
IAS 28	Accounting for Investments in Associates (1989) Investments in Associates & ASSOCIATES (2003) Investments in Associates and Joint Ventures (2011)	1989	1990
IAS 29	Financial Reporting in Hyperinflationary Economies	1989	1990
IAS 30	Disclosures in the Financial Statements of Banks and Similar Financial Institutions	1990	1991	2007	IFRS 7
IAS 31	Financial Reporting of Interests in Joint Ventures (1990) Interests in Joint Ventures (2003)	1990	1992	2013	IFRS 11 and IFRS 12
IAS 32	Financial Instruments: Disclosure and Presentation (1995) Financial Instruments: Presentation (2005)	1995	1996
IAS 33	Earnings per Share	1997	1999
IAS 34	Interim Financial Reporting	1998	1999
IAS 35	Discontinuing Operations	1998	1999	2005	IFRS 5
IAS 36	Impairment of Assets	1998	1999
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	1998	1999
IAS 38	Intangible Assets	1998	1999
IAS 39	Financial Instruments: Recognition and Measurement	1998	2001	2018	IFRS 9
IAS 40	Investment Property	2000	2001
IAS 41	Agriculture	2000	2003
First-time Adoption of International Financial Reporting Standards	2003	2004
Share-based Payment	2004	2005
Business Combinations	2004	2004
Insurance Contracts	2004	2005	January 1, 2021	IFRS 17
Non-current Assets Held for Sale and Discontinued Operations	2004	2005
Exploration for and Evaluation of Mineral Resources	2004	2006
Financial Instruments: Disclosures	2005	2007
Operating Segments	2006	2009
Financial Instruments	2009 (updated 2014)	2018
IFRS 10	Consolidated Financial Statements	2011	2013
IFRS 11	Joint Arrangements	2011	2013
IFRS 12	Disclosure of Interests in Other Entities	2011	2013
IFRS 13	Fair Value Measurement	2011	2013
IFRS 14	Regulatory Deferral Accounts	2014	2016
IFRS 15	Revenue from Contracts with Customers	2014	2018
IFRS 16	Leases	2016	2019
IFRS 17	Insurance contracts	2017	2023

List of Interpretations

N°	Title	Originally issued	Effective	Fully withdrawn	Superseded by
Consistency - Different Cost Formulas for Inventories	1997	1999	2005	IAS 2
Consistency - Capitalisation of Borrowing Costs	1997	1998	2005	IAS 8
Elimination of Unrealised Profits and Losses on Transactions with Associates	1997	1998	2005	IAS 28
Classification of Financial Instruments - Contingent Settlement Provisions	1997	1998	2005	IAS 32
Costs of Modifying Existing Software	1997	1998	2005	IAS 16
Introduction of the Euro	1997	1998
First-Time Application of IASs as the Primary Basis of Accounting	1998	1998	2004	IFRS 1
Business Combinations - Classification either as Acquisitions or Unitings of Interests	1998	1998	2004	IFRS 3
SIC 10	Government Assistance-No Specific Relation to Operating Activities	1998	1998
SIC 11	Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations	1998	1998	2005	IAS 21
SIC 12	Consolidation-Special Purpose Entities	1998	1999	2013	IFRS 10
SIC 13	Jointly Controlled Entities-Non-Monetary Contributions by Venturers	1998	1999	2013	IFRS 10
SIC 14	Property, Plant and Equipment - Compensation for the Impairment or Loss of Items	1998	1999	2005	IAS 16
SIC 15	Operating Leases-Incentives	1998	1999
SIC 16	Share Capital - Reacquired Own Equity Instruments (Treasury Shares)	1998	1999	2005	IAS 32
SIC 17	Equity - Costs of an Equity Transaction	1999	2000	2005	IAS 32
SIC 18	Consistency - Alternative Methods	1999	2000	2005	IAS 8
SIC 19	Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29	2000	2001	2005	IAS 21
SIC 20	Equity Accounting Method - Recognition of Losses	1999	2000	2005	IAS 28
SIC 21	Income Taxes-Recovery of Revalued Non-Depreciable Assets	1999	2000	2012	IAS 12
SIC 22	Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported	1999	2000	2004	IFRS 3
SIC 23	Property, Plant and Equipment - Major Inspection or Overhaul Costs	1999	2000	2005	IAS 16
SIC 24	Earnings Per Share - Financial instruments and other contracts that may be settled in shares	2000	2000	2005	IAS 33
SIC 25	Income Taxes-Changes in the Tax Status of an Entity or its Shareholders	1999	2000
SIC 26	Draft only - not issued: 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	2000	2002
SIC 28	Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments	2001	2001	2004	IFRS 3
SIC 29	Disclosure-Service Concession Arrangements	2001	2002
SIC 30	Reporting Currency - Translation from Measurement Currency to Presentation Currency	2001	2002	2005	IAS 21
SIC 31	Revenue-Barter Transactions Involving Advertising Services	2001	2002
SIC 32	Intangible Assets-Web Site Costs	2001	2002
SIC 33	Consolidation and equity method - Potential voting rights and allocation of ownership interests	2001	2002	2005	IAS 27 and IAS 28
Changes in Existing Decommissioning, Restoration and Similar Liabilities	2004	2004
Members’ Shares in Co-operative Entities and Similar Instruments	2004	2005
Emission Rights	2004	2005	2005	N/A
Determining whether an Arrangement contains a Lease	2004	2006
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	2004	2006
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment	2005	2005
Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	2005	2006
Scope of IFRS 2	2006	2006	2010	IFRS 2
Reassessment of Embedded Derivatives	2006	2006
IFRIC 10	Interim Financial Reporting and Impairment	2006	2006
IFRIC 11	IFRS 2-Group and Treasury Share Transactions	2006	2007	2010	IFRS 2
IFRIC 12	Service Concession Arrangements	2006	2008
IFRIC 13	Customer Loyalty Programmes	2007	2008
IFRIC 14	IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	2007	2008
IFRIC 15	Agreements for the Construction of Real Estate	2008	2009
IFRIC 16	Hedges of a Net Investment in a Foreign Operation	2008	2008
IFRIC 17	Distributions of Non-cash Assets	2008	2009
IFRIC 18	Transfers of Assets from Customers	2009	2009
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments	2009	2010
IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine	2011	2013
IFRIC 21	Levies	2013	2014
IFRIC 22	Foreign Currency Transactions and Advance Considerations	2016	2018
IFRIC 23	Uncertainty over Income Tax Treatments	2017	2019

External links

• International Accounting Standards Board website