IFRS® Accounting Standards

IFRS 1 IFRS 8
First-time Adoption of International Financial Reporting Standards Operating Segments

IFRS 2 IFRS 9
Share-based Payment Financial Instruments

IFRS 3 IFRS 10
Business Combinations Consolidated Financial Statements

IFRS 5 IFRS 11
Non-current Assets Held for Sale and Discontinued Operations Joint Arrangements

IFRS 6 IFRS 12
Exploration for and Evaluation of Mineral Resources Disclosure of Interests in Other Entities

IFRS 7 IFRS 13
Financial Instruments: Disclosures Fair Value Measurement

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IFRS Accounting Standards
IFRS 14 IAS 7
Regulatory Deferral Accounts Statement of Cash Flows

IFRS 15 IAS 8
Revenue from Contracts with Customers Accounting Policies, Changes in Accounting Estimates and Errors

IFRS 16 IAS 10
Leases Events after the Reporting Period

IFRS 17 IAS 12
Insurance Contracts Income Taxes

IAS 1 IAS 16
Presentation of Financial Statements Property, Plant and Equipment

IAS 2 IAS 19
Inventories Employee Benefits

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IFRS Accounting Standards
IAS 20 IAS 28
Accounting for Government Grants and Disclosure of Government Investments in Associates and Joint Ventures
Assistance

IAS 21 IAS 29
The Effects of Changes in Foreign Exchange Rates Financial Reporting in Hyperinflationary Economies

IAS 23 IAS 32
Borrowing Costs Financial Instruments: Presentation

IAS 24 IAS 33
Related Party Disclosures Earnings per Share

IAS 26 IAS 34
Accounting and Reporting by Retirement Benefit Plans Interim Financial Reporting

IAS 27 IAS 36
Separate Financial Statements Impairment of Assets

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IFRS Accounting Standards
IAS 37
Provisions, Contingent Liabilities and Contingent Assets

IAS 38
Intangible Assets

IAS 39
Financial Instruments: Recognition and Measurement

IAS 40
Investment Property

IAS 41
Agriculture

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